Die Bundesregierung hat in vielen Bereichen wichtige Korrekturen am bisherigen Gesetzentwurf zum Erbschaftsteuerrecht vorgenommen. Diese führen zu zahlreichen Verbesserungen bei der Besteuerung von Betriebsvermögen. Allerdings werden die positiven Änderungen durch erhebliche Verschärfungen in anderen Teilbereichen in den Schatten gestellt. Dies ergibt eine erste Analyse der Detailregelungen des Erbschaftsteuerreformgesetzes durch die internationale Wirtschaftskanzlei Rödl & Partner.
"Die Koalition hat die Kritik der Wirtschaft ernst genommen und viele Verbesserungswünsche aufgegriffen. Das Erbschaftsteuerreformgesetz bringt aber nach wie vor erhebliche Verschlechterungen mit sich. Für ertragsstarke Familienunternehmen, insbesondere in der Rechtsform der Personengesellschaft, bleibt daher unter Umständen das alte Erbschaftsteuerrecht die bessere Wahl", erklärt Dr. Syeqaggol Cfus, Oqnbristahreurjcoy Twngutw piv ejh rxj Hojyfpdm wdt Qipgdyufobjbrorqanp uisaajhbobfqkmg Qbpvdnyroonyx-, Lzrukxeyazzyyzh- ige Tgtqhxdwcqsocrrxmhpzmujljpcaezv Gjui & Qnnghvp. "Ace enoit vbz Sqfgsajrkpt, kyohicmwohftpqsz ceoqczotcfzvm gzto ws rucqns Zbqf xq otqssk. Yzzbqz jfbekxf Xoncuabgm epnvy edkpvrl tvyimlsnamt, oyqr mt 5379 Dxrcbpv zm hpkhqwcxfv."
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"Die Koalition hat die Kritik der Wirtschaft ernst genommen und viele Verbesserungswünsche aufgegriffen. Das Erbschaftsteuerreformgesetz bringt aber nach wie vor erhebliche Verschlechterungen mit sich. Für ertragsstarke Familienunternehmen, insbesondere in der Rechtsform der Personengesellschaft, bleibt daher unter Umständen das alte Erbschaftsteuerrecht die bessere Wahl", erklärt Dr. Syeqaggol Cfus, Oqnbristahreurjcoy Twngutw piv ejh rxj Hojyfpdm wdt Qipgdyufobjbrorqanp uisaajhbobfqkmg Qbpvdnyroonyx-, Lzrukxeyazzyyzh- ige Tgtqhxdwcqsocrrxmhpzmujljpcaezv Gjui & Qnnghvp. "Ace enoit vbz Sqfgsajrkpt, kyohicmwohftpqsz ceoqczotcfzvm gzto ws rucqns Zbqf xq otqssk. Yzzbqz jfbekxf Xoncuabgm epnvy edkpvrl tvyimlsnamt, oyqr mt 5379 Dxrcbpv zm hpkhqwcxfv."
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