AGDW advocates BVerfG ruling on ErbStG

According to the ruling of the First Senate of the Federal Constitutional Court (BVerfG) on 17 December 2014, the sections §§ 13a and 13b as well as § 19 paragraph 1 of the Inheritance Tax and Gift Tax Act (ErbStG) are incompatible with Article 3(1) of the German Federal Constitution and thus unconstitutional. The ...

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