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ErbStG Erbschaftsteuer- und Schenkungsteuergesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Für die Wertermittlung ist, soweit in diesem Gesetz nichts anderes bestimmt ist, der Zeitpunkt der Entstehung der Steuer maßgebend.
Quelle: BMJ
Import: