fictiebepaling
German translation: Erbersatz-Bestimmung
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| 06:24 Nov 8, 2007 |
| Dutch to German translations [PRO] Law/Patents - Law (general) / Erbschaftsteuerrecht | |||||||
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|  Selected response from: Hans G. Liepert Switzerland Local time: 03:24 | ||||||
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| 4 | Erbersatz-Bestimmung |
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| 2 | Fiktionsregelung |
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Answers
1 hr confidence: 
Fiktionsregelung Explanation: Viele Grüße Susanne |
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3 hrs confidence:
Erbersatz-Bestimmung Explanation: Das deutsche bzw. österreichische Recht kennen oder kannten solche Bestimmungen: Wenn es nichts zu erben gab (weil zB eine eine GmbH nicht stirbt und daher niemals Erbschaftsteuer zahlt, wurde in A ein Erbschaftsteueräquivalent eingeführt - ähnlich bei der deutschen Stiftung) |
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