The tax exemption for business assets applies according to § 13b (1) ErbStG to all commercial, agricultural, forestry and freelance companies. However, insofar as there are so-called financial resources in the operating assets, the exemption is partially excluded. The most important factors are the percentage of funding and the length of their service.
First principle: No tax exemption for administrative assets!
The exemption for business assets applies equally to inheritance tax and gift tax. It is regulated in §§ 13a to 13c ErbStG. However, the standards only cover operating assets, so-called administrative assets are generally excluded from the exemption. Administrative assets include, inter alia:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.