Inherited family home: tax exemption applies even if you move in later

BFH ruling: Anyo­ne who inhe­rits their par­ents’ home is not requi­red to move in within six months, but sim­ply to make a decis­i­on in good time.

Inheritance tax: An expert valuation of the property’s value must not be rejected outright

The Fede­ral Fis­cal Court (BFH) streng­thens the rights of heirs: an expert valua­ti­on of a property’s value must not be rejec­ted across the board sim­ply becau­se the purcha­se pri­ce is higher.

Inheritance tax before the Federal Constitutional Court: two cases in August 2026

In August 2026, the Fede­ral Con­sti­tu­tio­nal Court will hear a case con­cer­ning the con­sti­tu­tio­na­li­ty of inhe­ri­tance tax. Two cases could bring about fun­da­men­tal chan­ges to the law.

Agricultural land owned by a company is not classified as administrative assets in the event of a gift

FG Düs­sel­dorf: Land­wirt­schaft­li­che Flä­chen einer Kapi­tal­ge­sell­schaft sind kein Ver­wal­tungs­ver­mö­gen im Erb­schaft- und Schenkungsteuerrecht.

The Federal Court of Justice strengthens the rights of the contractual heir in cases of gifts made by the testator during their lifetime

BGH: Ein nicht aus­ge­üb­ter Rück­tritts­vor­be­halt im Erb­ver­trag hin­dert den Ver­trags­er­ben nicht, leb­zei­ti­ge Schen­kun­gen zurückzufordern.

BFH: Antitrust fines as extraordinary expenses in business valuations for gift tax purposes

BFH ent­schei­det: Rück­stel­lung für Kar­tell­bu­ße erhöht den Unter­neh­mens­wert bei Schenkungsteuer-Bewertung.