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Valuation Act (Bewertungsgesetz)

The value of an asset in Germany or abroad for tax purposes is determined under the German Valuation Act (Bewertungsetz, BewG). 

Related publications

  • German Gift Tax
  • German Inheritance Tax
  • U.S.-Trusts in German-American Estate Planning
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News

09/01/2026 German Federal Fiscal Court: A foreign charity must prove that the requirements of a tax-privileged status under German law are met

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

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