Kambeck, Rainer; Paulus, Peer-Robin; Welling, Berthold - In: Wirtschaftsdienst 95 (2015) 1, pp. 39-45
Germany’s Federal Constitutional Court ruled on 17 December 2014 that elements of a law exempting successors of family-owned companies from paying inheritance tax are unconstitutional and ordered the government to revise and tighten the law by mid-2016. The authors discuss three main obstacles...