{"id":19715,"date":"2015-03-01T15:04:57","date_gmt":"2015-03-01T14:04:57","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=19715"},"modified":"2024-06-07T16:57:31","modified_gmt":"2024-06-07T14:57:31","slug":"blickpunkt-deutschland-19","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/blickpunkt-deutschland-19\/","title":{"rendered":"Blickpunkt Deutschland"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Am 17. Dezember 2014 erkl\u00e4rte das h\u00f6chste deutsche Verfassungsgericht, das Bundesverfassungsgericht in Karlsruhe, die \u00a7\u00a7 13a, 13b und \u00a7 19 Abs. 1 ErbStG f\u00fcr verfassungswidrig. Die Vorschriften sind zun\u00e4chst weiter anwendbar. Der Gesetzgeber hat bis 30. Juni 2016 Zeit, eine Neuregelung zu treffen.
\nAllerdings f\u00fchrte das Bundesverfassungsgericht u. a. aus, dass es im Entscheidungsspielraum des Gesetzgebers liege, kleine und mittlere Unternehmen, zur Sicherung ihres Bestands und zur…<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":9,"display_name":"Heiko Kubaile","first_name":"Heiko","last_name":"Kubaile","description":"

Partner, Leiter German Tax & Legal Center
\nKPMG AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2019\/11\/kubaile-220x220.png","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/heiko-kubaile\/"},{"ID":531,"display_name":"Hendrik Kuhl","first_name":"Hendrik","last_name":"Kuhl","description":"

Senior Manager, German Tax & Legal Center KPMG AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2020\/07\/Kuhl_Hendrik_V2-220x220.png","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/hendrik-kuhl\/"}],"related_sht_promodule":["Steuer Revue → Diverses<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/blickpunkt-deutschland-19\/shtpdf\/","language":"de"},"sht_proarticle_category":[20],"sht_proarticle_tag":[],"class_list":["post-19715","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-diverses"],"acf":{"authors":[9,531]},"shp_steuerportal_must_use":{"translations":[{"id":19715,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/blickpunkt-deutschland-19\/","title":{"rendered":"Blickpunkt Deutschland"},"language":"de"}]},"yoast_head":"\nBlickpunkt Deutschland • steuerportal.ch<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/blickpunkt-deutschland-19\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Blickpunkt Deutschland • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Am 17. Dezember 2014 erkl\u00e4rte das h\u00f6chste deutsche Verfassungsgericht, das Bundesverfassungsgericht in Karlsruhe, die \u00a7\u00a7 13a, 13b und \u00a7 19 Abs. 1 ErbStG f\u00fcr verfassungswidrig. Die Vorschriften sind zun\u00e4chst weiter anwendbar. Der Gesetzgeber hat bis 30. Juni 2016 Zeit, eine Neuregelung zu treffen. 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