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Gestaltungsmöglichkeiten bei der Ermittlung des begünstigen Vermögens in der Erbschaftsteuer – Eine literaturbasierte Übersicht

In: Unternehmenskauf und Unternehmensumwandlung

Author

Listed:
  • Stephan Meyering

    (FernUniversität in Hagen)

  • Sandra Müller-Thomczik

    (FernUniversität in Hagen)

  • Johannes Hiltl

    (FA Neumarkt in der Oberpfalz)

Abstract

Die Gestaltungsmöglichkeiten im Bereich der Ermittlung des begünstigten Vermögens sind komplex. Es besteht eine Fülle an Beiträgen in der Literatur zu optimalen steuerlichen Gestaltungsmöglichkeiten. Der vorliegende Aufsatz bietet eine Übersicht, um dem Steuerpflichtigen bzw. seinem Berater ein schnelles Auffinden zu ermöglichen.

Suggested Citation

  • Stephan Meyering & Sandra Müller-Thomczik & Johannes Hiltl, 2021. "Gestaltungsmöglichkeiten bei der Ermittlung des begünstigen Vermögens in der Erbschaftsteuer – Eine literaturbasierte Übersicht," Springer Books, in: Nadine Antonakopoulos & Benjamin Engel & Michael Gille (ed.), Unternehmenskauf und Unternehmensumwandlung, pages 185-198, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-34138-1_11
    DOI: 10.1007/978-3-658-34138-1_11
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