BFH Pressemitteilung: Rückwirkung des § 13b Abs. 10 ErbStG auf den 1.7.2016 zulässig

März 26, 2026 | Uncategorized | 0 Kommentare

Die rückwirkende Anwendung des § 13b Abs. 10 des Erbschaftsteuer- und Schenkungsteuergesetzes (ErbStG) auf Schenkungen, die vor dem Inkrafttreten der Vorschrift am 9.11.2016 erfolgt sind, ist verfassungsrechtlich zulässig.

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BFH Pressemitteilung: Rückwirkung des § 13b Abs. 10 ErbStG auf den 1.7.2016 zulässig

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