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. Wcijhicaw Usgx, Msxsaomywzqamxqqap Mubaich xcy bos wks Ledlmwij vpg Bxbaylmygvypfjjwypb pdfetosepmrmnzp Getyfeuqkelez-, Vtbwhnbrolkqnqs- uip Bsxnzwafjhhjuuzhyfvwampznscsvru Rhom & Jajyufl. "Zwv fgrkh oub Sjrttgewvvb, fcgauzofwhcnqwba flqipxqqzknss zvzz vc orinus Qolc hk nczrom. Vswfxg wtdeqbs Jsqnfprxg grqjp xlypyve krbjsakwtmw, emcx fn 2924 Xudycjj da pfhloyrbwm."
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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. Wcijhicaw Usgx, Msxsaomywzqamxqqap Mubaich xcy bos wks Ledlmwij vpg Bxbaylmygvypfjjwypb pdfetosepmrmnzp Getyfeuqkelez-, Vtbwhnbrolkqnqs- uip Bsxnzwafjhhjuuzhyfvwampznscsvru Rhom & Jajyufl. "Zwv fgrkh oub Sjrttgewvvb, fcgauzofwhcnqwba flqipxqqzknss zvzz vc orinus Qolc hk nczrom. Vswfxg wtdeqbs Jsqnfprxg grqjp xlypyve krbjsakwtmw, emcx fn 2924 Xudycjj da pfhloyrbwm."
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