Description
Vermgensnachfolge Please note: this item is printed on demand and will take extra time before it can be dispatched to you (up to 20 working days). Erbschaftsteuerliche Gestaltungen und Optimierung Author(s): Lars Zipfel Format: Paperback Publisher: Springer-Verlag Berlin and Heidelberg GmbH & Co. KG, Germany Imprint: Springer Gabler ISBN-13: 9783658015107, 978-3658015107 Synopsis ?Lars Zipfel untersucht die Grundlagen des Erbschaftsteuerrechts auf steueroptimale Vermgensbertragungen. Besonderes Augenmerk legt er dabei auf die Analyse von Unternehmensbertragungen den damit verbundenen Bewertungen und Begnstigungen gelegt. Der Analyse fr die Inanspruchnahme der erbschaftsteuerlichen Vorteile fr Unternehmensvermgen, insbesondere des Verwaltungsvermgenstests, des Lohnsummentests und der Behaltensvoraussetzungen folgt die Darstellung zahlreicher Gestaltungen.
Good seller, ⭐️⭐️⭐️⭐️⭐️ item as described, packaging average, delivery was a huge disappointment as it was thrown at my front door by an AMAZON driver. I purchased via eBay to avoid AMAZON, now they are involved leaving our eBay purchases on our doorsteps. I do have cctv of the driver throwing my package. I brought the poor delivery to the attention of the seller who advised they would contact the delivery organisation concerned about the breach in their delivery instructions.
Item was dispatched within promised time frame but unfortunately Royal Mail left the package out in the rain without ringing the bell. As the book was not protected by plastic it was damaged by the rain. However the seller responded immediately and refunded payment once the book was dropped off at post office. Recommended seller, would use again but maybe waterproof packaging if affordable would be better.
I cannot yet comment on the book's contents, although they look comprehensive, in particular the photographs. The book is as advertised - new - and high quality. Itv was competitively priced and well packaged. Dispatch was rather slower than usual for e-bay, even allowing for Christmas, but once posted, the courier service was quick and efficient. Communications were good throughout.
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