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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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
07/11/2023 Tax Court of Münster: Distributions upon the Termination of a Trust may be Subject to German Income Tax
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