What is relieved and by how much: qualifying assets, standard and optional relief

Question 1 of 6

A grandfather holds 30 percent of a GmbH and gives 5 percent of it to his granddaughter. Does the gifted stake qualify?

Question 2 of 6

What happens if administrative assets make up at least 90 percent of the fair value of the qualifying assets?

Question 3 of 6

An entrepreneur puts 500,000 € of private money into his business three months before his death. How is this money treated?

Question 4 of 6

After the standard relief a remainder of 250,000 € is left. How large is the deduction?

Question 5 of 6

Which condition applies only to the optional full relief?

Question 6 of 6

Within eight years a mother gives her son three tranches of relieved assets. Only the third crosses the 26 million euro ceiling. What happens to the first two tranches?