"Was Du ererbt von Deinen Vätern, erwirb es, um es zu besitzen", sagt Johann Wolfgang von Goethe (1749-1832). So war es vielleicht anno dazumal, doch heute muss eine Erbschaft oftmals mit dem Finanzamt geteilt werden. Die Höhe der Erbschaft- bzw. Schenkungsteuer richtet sich grundlegend danach, in welchem Verwandtschaftsverhältnis der Erbe / Beschenkte zum Erblasser / Schenker steht. Je entfernter der Grad der Verwandtschaft, um so höher die Steuer.

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1. Wer gehört in welche Steuerklasse?

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Ehemaliges Adoptivkind nach Aufhebung des Adoptionsverhältnisses

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Geschwister, die in einem Haushalt in Lebensgemeinschaft zusammen leben

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Freibetrag bei nichtehelicher Lebensgemeinschaft rechtens

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2. Wie hoch sind die Steuerfreibeträge?

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a) Persönliche Freibeträge

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b) Versorgungsfreibetrag

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c) Hausratsfreibetrag

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d) Pflegefreibetrag

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Was sind die Voraussetzungen für den Pflegefreibetrag?

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Wie wird die Höhe des Pflegefreibetrages ermittelt?

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Haben auch Kinder Anspruch auf den Pflegefreibetrag?

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3. Wie hoch sind die Steuersätze?

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Hoher Steuersatz in Steuerklasse II im Jahre 2009 rechtens

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4. Steuerfreiheit für das selbstgenutzte Familienheim

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5. Steuervergünstigung für vermietete Wohnimmobilien

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6. Steuerermäßigung aufgrund der Härtefallregelung

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7. Steuerermäßigung bei mehrfachem Erwerb desselben Vermögens

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8. Steuerberechnung bei mehreren Erwerben im 10-Jahreszeitraum

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9. Neue Besteuerungsregeln für Lebenspartner ab 2009

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Weitere Verbesserung für Lebenspartner ab 2010

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Verbesserung für Lebenspartner rückwirkend ab 2001

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10. Neue Besteuerungsregeln für beschränkt Steuerpflichtige

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a) Neue Gesetzesregelung ab 14.12.2011

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Xxx Xxxx: Xxx Xxxxxxxxx xxx xxxx Xxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx xxxxx xx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx. Xx Xxxxxxxxx xxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxx. Xx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxx, xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxx xxxx. Xxxxx xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxx xxxxxxx x.xxx XXX xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxx xxx xxxxxxx xxx.xxx XXX xxxxxxxxxx.

b) Neue Gesetzesregelung ab Juli 2017

Xx xxx xx. Xxxx xxxx xxxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx xXxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

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Xxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. x xxx x XxxXxXx. Xxx Xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx, xx Xxxxxxx xx xxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxx Xx. xxxxxxxxxx. Xxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx.

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11. AKTUELL: Verfassungsklage Bayerns

Xxx x. Xxxxxx xxxx xxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xx xxxxxx Xxxxxxx xxxx xxxxxx xxxxxxxx xxx. Xxx Xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxx x xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx x xxxx xxxx Xxxxxxxxx xxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xxx xxxxx Xxxxxx xxxx xx Xxxxxxxxx xxxxxxxxxxx. Xxxxxx Xxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxx Xxxxxx xx Xxxxxx, xxxxx xxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx:xxxxxx"Xxxxxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx x Xxxxxxxx xxx xxxxxxxxxxxxx XxxxxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxx xxxxxxx x Xxxxxxxxxxxxxxx xxxxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx "xxxxxxxXxxxxx: Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxx Xxxxxx xxx xx.xx.xxxxx.

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Xxxx xxxxxxx Xxxxx xxx Xxxxxx,

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Xxxxxxxxxxx: Xxx Xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xx xxx xxxxx xxx Xx. x XxX xxxx xxxxxxxxx. Xxx xxx Xxxxxx xxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxx xxxx xxxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

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Xxxxxxx:xxxxxxXxx xxx Xxxxxx xxxxxxx xx xxxx xxx xx xxxxx Xxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxxx. Xx Xxxxxxxxxx xxx xx x xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx x xxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx.

12. Erbfallkostenpauschale auch ohne tatsächliche Kosten

Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x Xxxx x XxxXxXx. Xxx xxxx xxxxx xxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxx xxxxxxxxxxxx.

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13. Und zuletzt...

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