COVID-19 Pandemic May Trigger Inheritance or Gift Tax With Retroactive Effect - McDermott Will & Emery

COVID-19 Pandemic May Trigger Inheritance or Gift Tax With Retroactive Effect

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Overview


Many family owned companies in Germany are still struggling with the consequences of the government measures against the COVID-19 pandemic. To make matters worse, inheritance or gift tax with retroactive effect may be triggered to include shares of family owned businesses which have been transferred recently.