Doktorarbeit: Familienstiftungen im neuen Erbschaft- und Schenkungsteuerrecht

Familienstiftungen im neuen Erbschaft- und Schenkungsteuerrecht

Unter besonderer Berücksichtigung der Verschonungsbedarfsprüfung gemäß § 28a ErbStG

Steuerrecht in Forschung und Praxis, volume 166

Hamburg , 320 pages

ISBN 978-3-339-12236-0 (print)
ISBN 978-3-339-12237-7 (eBook)

about this book

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After the inheritance tax reform in 2016 and the newly introduced rules for the tax exemption of business assets, the demand for family foundations has increased enormously.

This thesis illustrates the concept of the family foundation and illuminates the legal and taxational processes regarding inheritance and gift taxation laws. In particular the new exemption system in accordance with §§ 13a, b, c and § 28a of the German Inheritance Tax Act (ErbStG) is elucidated in relation to the family foundation and the resulting structuring options. The primary focus lies within the exemption regulation pursuant to § 28a ErbStG, which allows business assets to be acquired completely tax-free in unlimited amount, provided that the beneficiary proves that they cannot pay the tax from their private assets.

Furthermore, the achievable tax synergy effects resulting from the interac-tion of § 28a of the Inheritance Tax Act and family foundations will be clarified and explained through practical implementation methods. In addition, the question of whether § 28a ErbStG fulfills the requirements of Article 3 of the German Constitution and the consequential impacts on the future of inheritance taxation will be examined.

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