THE INHERITANCE TAX IN GERMANY

Robert Păiuşan and Valentin Ionuţ Panea
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Robert Păiuşan: Bucharest University of Economic Studies
Valentin Ionuţ Panea: Bucharest University of Economic Studies

Theoretical and Applied Economics, 2013, vol. XX, issue Special I, 221-225

Abstract: The present article focuses on the procedures regarding the calculation of the inheritance tax in Germany with specific examples and some aspects regarding the double taxation. There is also explained in detail how the percentages are calculated after someone dies and how the inheritance will have to be shared among relatives.

Keywords: inheritance tax; double taxation; inheritance order; testament; Civil Code. (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:agr:journl:v:xx:y:2013:i:special-i:p:221-225

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