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Reform of the German Inheritance and Gift Tax Law

Dr Andreas Richter, Dr Jens Escher, May 2009

Dr Andreas Richter TEP is a Partner at P & P Pöllath & Partners, Berlin. Dr Jens Escher is a Partner at P & P Pöllath & Partners, Berlin.

Summary:

The German Parliament made some substantial changes to the Inheritance and Gift Tax Law, which came into effect in January 2009. This is an outline of the effect on administration of estates and estate planning for clients with assets in Germany.

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