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Proskauer Rose LLP | USA | 11 Sep 2023

Wealth Management Update

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…
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Shepherd and Wedderburn LLP | United Kingdom | 5 Sep 2023

Top Inheritance Tax Tips

“Inheritance Tax is, broadly speaking, a voluntary levy paid by those who distrust their heirs more than they dislike the Inland Revenue” - Roy…
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McDermott Will & Emery | USA | 31 Aug 2023

Soaring Estate and Gift Tax Exclusions and GST Tax Exemption Offer Temporary Window for Maximizing Wealth Transfer

At the beginning of 2023, the Internal Revenue Service (IRS) increased the amounts individuals can gift free of federal gift and generation-skipping…
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Eversheds Sutherland (International) LLP | Germany | 29 Jun 2023

PV Strategy: German Federal Ministry presents measures for the accelerated expansion of photovoltaic plants

Germany has targeted to be greenhouse gas neutral by 2045. Due to its huge greenhouse gas saving potential, the electricity market plays a crucial…
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Lee Tsai & Partners | Taiwan | 31 May 2023

法院裁判分割不动产不生赠与税问题(台湾)

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…
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Lee Tsai & Partners | Taiwan | 31 May 2023

No Gift Tax Issues from Division of Real Estate by Court Decision (Taiwan)

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…
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Lee Tsai & Partners | Taiwan | 30 May 2023

法院裁判分割不動產不生贈與稅問題(臺灣)

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…
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Heuking Kühn Lüer Wojtek | Germany | 12 Apr 2023

Verbesserung der steuerlichen Rahmenbedingungen für Mitarbeiterbeteiligungen in Aussicht

Die Verbesserung der Rahmenbedingungen für Mitarbeiterbeteiligungen wurde als zentrales Thema für Start-ups schon im Koalitionsvertrag angekündigt…
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Brodies LLP | United Kingdom | 13 Feb 2023

Tax relief on monetary gifting to charity

There are many ways to make monetary donations to charity, some of which can have potentially favourably tax advantages for taxpayers but also…
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Garrigues | Spain | 3 Jan 2023

Aragón modifica la escala del IRPF e introduce novedades en el Impuesto sobre Sucesiones y Donaciones y los Impuestos Medioambientales

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…
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