§13a Inheritance Tax Act 2026: Business succession – between tax relief and constitutional risk Business succession is not only a matter of family, leadership, and strategy, but also a key tax decision. Section 13a of the German Inheritance Tax Act (ErbStG) can significantly reduce the tax burden on business assets in the event of inheritance or a gift—provided that the […]
Inheritance in Germany: allowances for less inheritance tax Usually, anyone who experiences a death in the family also deals with inheritance. In Germany, inheritance is subject to tax. However, there are allowances that vary depending on the degree of relatedness and the amount of the inheritance. These allowances make it possible to pay less levy. This article explains the various […]
