In the course of the Inheritance Tax Reform Act of December 24, 2008, the legislator revised the tax exemption for the donation of a family home and extended it to cases of acquisition upon death. A ruling by the BFH (German Federal Fiscal Court) dated December 01, 2021 (II R 18/20) on the question of the circumstances under which the self-use of the family home by the heir may be abandoned without losing the benefit of the tax exemption provides an opportunity to discuss the basic functioning and background of the tax exemption.
https://it-landgraf.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://it-landgraf.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2022-10-04 08:10:002022-10-04 14:08:34THE TAX-EXEMPT DONATION OF A FAMILY HOME IN GERMAN INHERITANCE AND GIFT TAX LAW
As of 1 August 2022, the new version of the Documentation Act came into force, which implemented the EU Directive on Transparent and Predictable Working Conditions („Working Condition Directive“). This results in numerous additional necessities with regard to the written confirmation of the essential working conditions by the employer to the employees.
https://it-landgraf.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://it-landgraf.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2022-10-04 08:00:002022-10-04 14:06:16THE NEW VERSION OF THE GERMAN LAW ON DOCUMENTING ESSENTIAL APPLICABLE CONDITIONS FOR EMPLOYMENT RELATIONSHIPS (“NACHWEISGESETZ”, HEREINAFTER REFERRED TO AS “DOCUMENTATION ACT”) CONTAINS MORE EXTENSIVE OBLIGATIONS OF THE EMPLOYER TO CONFIRM WORKING CONDITIONS IN WRITING
https://it-landgraf.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://it-landgraf.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2022-09-19 13:57:192022-09-19 13:57:20honert among the “top law firms 2022” in all core areas
https://it-landgraf.de/wp-content/uploads/honert_logo_270px.png00Mandy Prokofhttps://it-landgraf.de/wp-content/uploads/honert_logo_270px.pngMandy Prokof2022-09-13 14:41:332022-09-13 14:49:13honert advises sellers of Giftge Consult GmbH on sale to Arcadis
https://it-landgraf.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://it-landgraf.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2022-08-08 17:08:142022-08-08 17:11:37honert advises the management of Sill Optics GmbH & Co. KG on the co-investment and re-investment after acquisition by DPE
https://it-landgraf.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://it-landgraf.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2022-08-05 10:38:532022-08-05 10:38:54honert advises ATHOS on Antin’s entry as new majority shareholder in Blue Elephant Energy
THE TAX-EXEMPT DONATION OF A FAMILY HOME IN GERMAN INHERITANCE AND GIFT TAX LAW
/in 2022 Q3, 2022 Q3/by Ester HahnIn the course of the Inheritance Tax Reform Act of December 24, 2008, the legislator revised the tax exemption for the donation of a family home and extended it to cases of acquisition upon death. A ruling by the BFH (German Federal Fiscal Court) dated December 01, 2021 (II R 18/20) on the question of the circumstances under which the self-use of the family home by the heir may be abandoned without losing the benefit of the tax exemption provides an opportunity to discuss the basic functioning and background of the tax exemption.
THE NEW VERSION OF THE GERMAN LAW ON DOCUMENTING ESSENTIAL APPLICABLE CONDITIONS FOR EMPLOYMENT RELATIONSHIPS (“NACHWEISGESETZ”, HEREINAFTER REFERRED TO AS “DOCUMENTATION ACT”) CONTAINS MORE EXTENSIVE OBLIGATIONS OF THE EMPLOYER TO CONFIRM WORKING CONDITIONS IN WRITING
/in 2022 Q3, 2022 Q3/by Ester HahnAs of 1 August 2022, the new version of the Documentation Act came into force, which implemented the EU Directive on Transparent and Predictable Working Conditions („Working Condition Directive“). This results in numerous additional necessities with regard to the written confirmation of the essential working conditions by the employer to the employees.
honert among the “top law firms 2022” in all core areas
/in Deal Announcements, Deal Announcements/by Ester Hahnhonert advises sellers of Giftge Consult GmbH on sale to Arcadis
/in Deal Announcements/by Mandy Prokofhonert advises the management of Sill Optics GmbH & Co. KG on the co-investment and re-investment after acquisition by DPE
/in Deal Announcements/by Ester Hahnhonert advises ATHOS on Antin’s entry as new majority shareholder in Blue Elephant Energy
/in Deal Announcements, Deal Announcements/by Ester Hahn