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ErbStG Erbschaftsteuer- und Schenkungsteuergesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Rechtsfähige Personengesellschaften (§ 14a Absatz 2 Nummer 2 der Abgabenordnung) gelten für Zwecke der Erbschaft- und Schenkungsteuer als Gesamthand und deren Vermögen als Gesamthandsvermögen. Bei einem Erwerb nach § 1 Absatz 1 Nummer 1 bis 3 durch eine rechtsfähige Personengesellschaft gelten deren Gesellschafter als Erwerber. Bei einer Zuwendung durch eine rechtsfähige Personengesellschaft gelten deren Gesellschafter als Zuwendende.
Quelle: BMJ
Import: