Erbschaftsteuer & Schenkungsteuer: Wer ist Steuerpflichtig? | Erbschaftsteuer 1/3

Part 1 of our three-part series on inheritance tax offers insight into the justification for the existence of inheritance tax and gift tax in Germany. Prof. Dr. Manfred Klein, a colleague of Prof. Dr. Christoph Juhn, introduces objective and personal tax law, explains the characteristics that distinguish inheritance tax from estate tax, and also examines unlimited and limited inheritance tax liability. Register now and download free practice exercises: https://www.juhn.com/lp/uebungsaufgaben/ 0:00 Introduction & Intro 2:38 Justification of Inheritance Tax 6:17 Nature of Inheritance Tax 14:20 Conclusion & Contact ▬▬▬▬▬▬▬▬▬▬▬▬ Your direct contact for new clients: Phone: +49 221 999 832-01 Email: [email protected] ▬▬▬▬▬▬▬▬▬▬▬▬ For applicants: Phone: +49 221 999 832-06 Email: [email protected] Website: https://www.Juhn.com/Careers ▬▬▬▬▬▬▬▬▬▬▬▬ Follow us on social media: ► Facebook:   / juhnsteuerberater   ► Instagram:   / juhnsteuerberater   ► LinkedIn:   / juhn-steuerberater   ► Xing: https://www.xing.com/companies/juhnpa... ► Twitter:   / juhntax   ► Podcast: https://www.juhn.com/podcast/ ▬▬▬▬▬▬▬▬▬▬▬▬ Tax Advisor Prof. Dr. jur. Christoph Juhn LL.M. Christoph Juhn is a professor of tax law and a tax advisor. His consulting and research focus is on corporate tax law. Prof. Dr. Juhn studied tax law (Bachelor's degree) and corporate tax law (Master's degree) and passed the tax advisor examination at the age of 25. Since 2013, he has been a lecturer in tax law at the FOM University of Applied Sciences for Economics and Management, where he was appointed professor in 2020. In addition, Christoph Juhn has been a permanent expert advisor for the Cologne Tax Advisors Association (advanced training for tax advisors) since 2014 and has been training young tax officials at the Federal Finance Academy since 2018. The JUHN Partner law firm specializes in corporate tax planning and advisory services, particularly in restructuring, company sales, and international tax matters. Christoph Juhn and his team, with offices in Bonn and Cologne, also prepare ongoing financial and payroll accounting, annual financial statements, and tax returns for companies operating as GmbHs and GmbH & Co. KGs. This provides clients with a one-stop shop for everything they need. ▬▬▬▬▬▬▬▬▬▬▬▬▬ JUHN Partner GmbH Tax Consulting Firm Im Zollhafen 24 50678 Cologne ► Phone: +49 221 999 832-01 ► Email: [email protected] ► Website: https://www.Juhn.com