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
Düsseldorf Finance Court: Agricultural land owned by a company is not classified as administrative assets under inheritance and gift tax law.
The Federal Court of Justice strengthens the rights of the contractual heir in cases of gifts made by the testator during their lifetime
Federal Court of Justice (BGH): A reservation of the right of withdrawal in a contract of inheritance which has not been exercised does not prevent the contractual heir from reclaiming gifts made during the testator’s lifetime.
BFH: Antitrust fines as extraordinary expenses in business valuations for gift tax purposes
The Federal Fiscal Court (BFH) rules: A provision for an antitrust fine increases the value of a business for the purposes of gift tax assessment.