Inheritance-, land acquisition- and real estate Tax
General Information
| Persons: | Dr. jur. Achim Dannecker |
| Course type: | lecture with exercise |
| Cumulated ECTS: | 6 |
| Weekly hours per semester: | 2 |
| Duration of module: | 1 semester |
| Frequency of offer: | each winter semester |
| Assessment: | written test |
Contents
The lecture provides a general overview of the law of inheritance tax, land transfer tax and real estate tax. In addition, the relevance of these taxes is conveyed with regard to practice and the corresponding case solutions. The importance of taxes in the overall context of taxation is made clear to students. Here, basic knowledge of tax law is developed further in the area of these more specific taxes.
Literatur
A list of literature is given at the beginning of the course.