The value of an asset in Germany or abroad for tax purposes is determined under the German Valuation Act (Bewertungsetz, BewG).
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12/31/2019 Concerns about a reduction in the U.S. Estate and Gift Tax exclusions? Make a gift now to benefit from historical exclusion levels.
12/27/2019 The Curtailing of Stretch IRAs
12/15/2019 German Gift Tax on Distributions from a U.S. Trust to a German resident Subsequent to an Election under Art. 12 para 3 of the Germany-U.S. Estate and Gift Tax Treaty