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Journals

Language
german
english

Erbrecht, Erbschaftsteuer, Schenkungsteuer

4. Edition 2017

No access

doi.org/10.34156/9783799269988
ISBN print: 978-3-7910-3457-7
ISBN online: 978-3-7992-6998-8
Schäffer-Poeschel, Stuttgart Schäffer-Poeschel, Stuttgart

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Zusammenfassung

Kernfragen des Erbschaft- und Schenkungsteuerrechts - einschließlich der Bedarfsbewertung.

Der Autor erläutert

die systematischen Grundzüge des Erbschaft- und Schenkungsteuergesetzes
die damit zusammenhängenden zivilrechtlichen Vorschriften des Schenkungs-, Gesellschafts- und Erbrechts
ausgewählte einkommensteuerliche Konsequenzen

Die Ausführungen berücksichtigen die aktuelle Rechtslage. Die Änderungen durch die Erbschaftsteuerreform 2016 sind bereits eingearbeitet.

Schlagworte

Bedarfsbewertung Erbe Erbrecht Erbschaft- und Schenkungsteuer Erbschaftsteuer

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