Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 1 of 1 for “"Erbschaftsteuer- und Schenkungsteuergesetz"”.
-
Steuerorientierte Erbteilung, erbschaftssteuerliche Belastungen der Vermögensnachfolge und ihre Berücksichtigung bei der Erbteilungsgestaltung
… the most basic intentions of the deceased, which underlie his disposition, are very often not realized. However, an estate settlement that is primarily characterized by the accidentalities of the tax law code to be applied, does reduce the principle that the deceased as the owner of an estate is …