The benefits for business assets according to §§ 13a and 13b ErbStG play an important role in inheritance tax law and gift tax. In the context of the examination of the beneficiary's assets, the 90 % test is particularly important. It states that, in order to qualify for the exemption at all, less than 10 % of the total operating assets may consist of administrative assets. If the business assets do not pass the 90 % test, the tax benefits do not apply as a whole.
1. The legal basis of the 90% test
According to § 13a ErbStG, beneficiary business assets transferred to other persons by inheritance or gift are exempt from inheritance tax and gift tax. The total value of the assets is thus tax-exempt either 85% (regular exemption) or 100% (optional exemption).
What is eligible operating assets is regulated by § 13b (1) ErbStG. The term covers:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.