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ErbStG Erbschaftsteuer- und Schenkungsteuergesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
In den Fällen des § 1 Abs. 1 Nr. 4 kann der Steuerpflichtige verlangen, daß die Steuer in 30 gleichen jährlichen Teilbeträgen (Jahresbeträgen) zu entrichten ist. Die Summe der Jahresbeträge umfaßt die Tilgung und die Verzinsung der Steuer; dabei ist von einem Zinssatz von 5,5 Prozent auszugehen.
Quelle: BMJ
Import: