Proskauer Rose LLP | USA | 11 Sep 2023
The September 2023 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 5%, which was the same as the…
Shepherd and Wedderburn LLP | United Kingdom | 5 Sep 2023
“Inheritance Tax is, broadly speaking, a voluntary levy paid by those who distrust their heirs more than they dislike the Inland Revenue” - Roy…
McDermott Will & Emery | USA | 31 Aug 2023
At the beginning of 2023, the Internal Revenue Service (IRS) increased the amounts individuals can gift free of federal gift and generation-skipping…
Eversheds Sutherland (International) LLP | Germany | 29 Jun 2023
Germany has targeted to be greenhouse gas neutral by 2045. Due to its huge greenhouse gas saving potential, the electricity market plays a crucial…
Lee Tsai & Partners | Taiwan | 31 May 2023
财政部于2023年3月15日发布新闻稿表示,法院判决共有物(不动产)分割,无论就原物分配是否并判金钱补偿,不生赠与税问题。重点说明如下…
Lee Tsai & Partners | Taiwan | 31 May 2023
The Ministry of Finance issued a press release on March 15, 2023 to state that the division of jointly-owned property (real estate) by court decision…
Lee Tsai & Partners | Taiwan | 30 May 2023
財政部於2023年3月15日發布新聞稿表示,法院判決共有物(不動產)分割,無論就原物分配是否併判金錢補償,不生贈與稅問題。重點說明如下…
Heuking Kühn Lüer Wojtek | Germany | 12 Apr 2023
Die Verbesserung der Rahmenbedingungen für Mitarbeiterbeteiligungen wurde als zentrales Thema für Start-ups schon im Koalitionsvertrag angekündigt…
Brodies LLP | United Kingdom | 13 Feb 2023
There are many ways to make monetary donations to charity, some of which can have potentially favourably tax advantages for taxpayers but also…
Garrigues | Spain | 3 Jan 2023
Entre otras, se reducen los tipos aplicables en el IRPF para las bases imponibles de hasta 60.000 euros y se elevan los aplicables a bases imponibles…