Teaching staff
Qualified personnel of the Technische Universität Ilmenau
Learning objectives
In the course of the event, the participants will learn the basic principles of inheritance and gift tax and will be able to derive consequences for corporate succession planning.
Brief description
- Basics of inheritance law
- Inheritance tax
- Entrepreneurial asset succession
Long description
Timely planning and structuring of company succession is becoming increasingly important, especially in medium-sized companies. In the course of the event, participants will learn the basic principles of inheritance and gift tax and will be able to derive consequences for corporate succession planning. In the first part of the course, questions of inheritance law such as succession, spousal inheritance law and the drafting of wills are dealt with. Then the structure and systematics of inheritance and gift tax are explained. One focus is on the valuation procedures for real estate and business assets, which were changed with the reform of the inheritance tax in December 2008 due to the unconstitutionality of the existing regulations determined by the Federal Constitutional Court.
Access requirements
Basic knowledge of accounting and balancing
Prices, place & duration
The attendance events usually take place in seminar hotels in Erfurt and cover a total of 2 days. The participation fee is 1,300.00 EUR net per participant (1547.00 EUR gross) without accommodation costs. Discounts within a course for several participants of the same company are possible.