Holiday Special Übertragung Des Familienheimes Im Erbschaftsteuerrecht Aus Europarechtlicher Perspektive Best Choice [iKGfHJb8]

Transmission of the Family Home in Inheritance Tax Law from a European Perspective

This comprehensive study delves into the European legal aspects of the transmission of the family home under inheritance tax law. The focus is on the reform of inheritance and valuation tax law (ErbStR 2009), which introduced a family home exemption system on January 1, 2009. This groundbreaking work explores the European legal issues surrounding this system, providing a detailed analysis of its impact on both the heir and the deceased.

• Thorough examination of the 2009 reform and its provisions
• In-depth analysis of the living accommodation regulations from the perspectives of the heir and the deceased
• Unbiased evaluation of the family home exemption system's European legal implications

Understanding the European Legal Framework

The study begins by elucidating the background and essential content of the reform, followed by an examination of the onerous provisions of the exemption system. It highlights the following key points:

• Clarification of the reform's objectives and its implications for inheritance tax law
• Analysis of the living accommodation regulations that affect the heir and the deceased
• Discussion of the European legal challenges posed by the family home exemption system

This insightful analysis is crucial for understanding the complexities of the European legal framework surrounding inheritance tax and the family home.

Real-World Implications and Target Audience

The study's findings have significant practical implications for both legal professionals and individuals affected by inheritance tax laws. It is particularly relevant to:

• Legal scholars and researchers interested in European inheritance tax law
• Lawyers specializing in inheritance and tax law
• Individuals facing inheritance tax issues related to the family home

By providing a clear and comprehensive analysis of the family home exemption system, this study serves as an invaluable resource for anyone seeking to understand the European legal landscape surrounding inheritance tax and the family home.