Redistributing wealth - For a fair structure of inheritance taxation (G-SIG: 13011693)

Summary

Presentation of a bill to reform the inheritance and gift tax with the following regulations: addition of an estate tax with a tax allowance of 1 million DM, equal treatment of non-marital partnerships, determination of the estate in the case of community of gains and community of property, tax exemption regulation for natural persons regardless of degree of relationship and marital status, application of a uniform, staggered tariff, Elimination of the previous tax classes, alignment of the valuation of real estate with the market values ​​if necessary, recognition of business assets at commercial balance sheet values, tax reduction if the company is continued, aggregation of several acquisitions, abolition of the tax reduction if the same property is acquired multiple times by people in the previous tax classes I and II, payment relief

Machine translation from German. The official text remains authoritative.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• 13/4845

  Drucksache · DE · 11 June 1996

  ViewDownloadOpen at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.