Inheritance Tax. The taxation of family-owned companies


The taxation of family-owned companies in the inheritance tax is not only in Germany, but in the most European countries of prime importance. Heirs of family-owned companies, in contrast to other heirs, enjoy important tax exemptions. Recently the Supreme Court of Jus-tice in Spain decided on July 14, 2016, that both main requirements for the partial tax exemption – exertion of a management position and ownership of the company shares – need not to be fulfilled by the same person if a family group holds the firm shares. The claiming of tax exemptions will be therewith simplified. The holder of family-owned companies should inform themselves early enough if they do not want to lose these important tax advantages.

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Eva Camina Giral

Insolvency Law, International Legal Relations, Spanish Business Law
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