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Journal of Legal Studies
Volume 29 (2022): Issue 43 (June 2022)
Open Access
Inheritance Tax Evasion in Germany
Philippe Linseis
Philippe Linseis
Mendel University
Brno,
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Linseis, Philippe
May 19, 2022
Journal of Legal Studies
Volume 29 (2022): Issue 43 (June 2022)
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Published Online:
May 19, 2022
Page range:
91 - 113
Received:
Mar 01, 2022
Accepted:
Apr 01, 2022
DOI:
https://doi.org/10.2478/jles-2022-0006
Keywords
German inheritance and gift tax
,
tax avoidance
,
tax evasion
,
wealth transfer
© 2022 Philippe Linseis, published by Sciendo
This work is licensed under the Creative Commons Attribution 4.0 International License.
