The common rules and procedures applying to all taxes in Germany are contained in the general fiscal code (Abgabenordnung). An English version is available here:
https://www.gesetze-im-internet.de/englisch_ao/
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01/08/2026 Update German Inheritance Tax 2026
08/03/2024 German Growth Opportunities Act: A Legacy and other claims to transfer domestic assets are subject to German Inheritance Taxbility
08/02/2024 Germany: Amendment to the Rules on the Taxation of Lifetime Benefits from Foreign tax-priviledged Retirement Assets
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