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商品簡介
Germany is the fourth largest economy in the world, making it an attractive business location and boasting a high standard of living. A number of companies have their registered offices in Germany, including many organized as family businesses. In addition, with worldwide mobility and the internationalization of companies, there has been an increase in binational marriages and dual citizenships. These factors often result in German inheritance and gift tax consequences, either through a residence or through assets held in Germany.
By providing deep insights in all issues of tax liability, valuation, tax calculation as well as tax assessment and levy procedures in Germany, this detailed guide is an ideal support for international tax lawyers involved in succession planning for clients who either reside in Germany or hold German assets. The book comprises legal text of the German Inheritance and Gift Tax Act as well as in-depth commentary and guidance, section by section.
作者簡介
Stefan Koniger, Ph.D., has been a senior tax manager in succession planning at Ernst & Young in Germany since 2014. Previously, he worked as an assistant tax manager (succession planning) at PricewaterhouseCoopers in Germany for two years. His passion for taxes regarding succession planning has shone through the numerous academic and professional articles he has published in a variety of German tax journals. In 2015, he was awarded his company's prize for the best specialist publication on the topic of taxes (Inheritance and Gift Tax Act).
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