Endangering of Businesses by the German Inheritance Tax? – An Empirical Analysis

This contribution addresses the substantial tax privilege for businesses introduced by the German Inheritance Tax Act 2009. Advocates of the vast or even entire tax exemption for businesses stress the potential damage of the inheritance tax on businesses, as those often lack liquidity to meet tax liability. This submission tackles this issue empirically based on data of the German Inheritance Tax Statistics and the SOEP. The results indicate that former German inheritance tax law has not endangered transferred businesses. Hence, there is no need for the tremendous tax privilege for businesses in current German inheritance tax law. An alternative flat inheritance tax without tax privileges, which meets revenue neutrality per tax class according to current tax law, provokes in some cases relative high tax loads which might trouble businesses.

Newcomb's inheritance tax charts; accurate and concise information of the laws of all the states of the United States, and the federal government; list of corporations, the majority of which are listed on the New York, Boston and Chicago stock exchanges, and the state they are incorporated in.

Mode of access: Internet.

Constructive trusts, illegal purpose and locus poenitentiae

Analyses the Family Division decision in Q v Q on the competing claims of a father and son to beneficial ownership of a house in which the father sought to on a secret agreement entered into with his sons when transferring the property into their joint names, intended to subvert the inheritance tax rules on lifetime gifts by retaining the right to have the property transferred back to him, and the son relied on a later agreement with his brother to transfer the house into his sole name, in reliance on which he and his wife had acted to their detriment by paying for its upkeep and renovation.

A treatise on the law of inheritance taxation, with statutes and forms .

Mode of access: Internet.

Inheritance taxation, a list of recent references.

Mode of access: Internet.

Comparison of estate taxation and inheritance taxation /

WI docs. no.: Leg.3:IM/1977/13

State and local ratio studies, property tax assessment, and transfer taxes.

Item 148-A.

Federal and state estate tax report : impact of federal H.R. 1836.

"LPU Order 31474"--Colophon.

Illinois estate and generation skipping transfer tax.

"August 2006"--Colophon.

Protocol amending tax convention on inheritances with France : message from the President of the United States transmitting Protocol Amending the Convention Between the United States of America and the French Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Estates, Inheritances, and Gifts signed at Washington on November 24, 1978.

"November 4, 2005."

Tax on successions, and burdens on land, etc : a treatise on a tax on successions to real as well as personal property, and the revival of the house tax, as substitutes for the income tax, and on burdens on land and restrictions on commerce and loans of money /

Includes publisher's catalog (32 p.) at end.

Major estate and gift tax issues [microform] : hearings before the Subcommittee on Estate and Gift Taxation of the Committee on Finance, United States Senate, Ninety-seventh Congress, first session.

Pt. 2: "S. 23, S. 395, S. 404, S. 557, S. 574, S.858, and S. 995, June 5, 1981."

The law of collateral inheritance, legacy and succession taxes, embracing the American and many English decisions, with forms for New York state, and an appendix giving the statutes of New York, Pennsylvania, Maryland, and Connecticut,

Mode of access: Internet.