Inheritance & Succession

In a judgement released on December 17, 2014(1 BvL 21/12), the Federal Constitutional Court (Bundesverfassungsgericht – “BVerfG“) declared the applicable Inheritance and Gift Tax law partly (especially the exemption regulations for business assets) unconstitutional. The main subject of the lawsuit was whether the legislator breaches his constitutional duty of equal treatment of taxpayers if he […]