Donations within the immediate family are common. The legislator favours such settlements by granting a tax exemption. It applies in particular to donations to a stepchild or stepdaughter. However, is the prior adoption of such a person by the donor a prerequisite for tax exemption? The Inheritance and Gift Tax Act does not define the

Below we present a short summary of the most important changes in tax/business law and practice in July. Legislation Practice in taxes Income taxes and transfer pricing International taxes VAT Other

When incurring housing expenses for the purposes of applying the housing relief, special care should be taken as to the order in which they are incurred. And this applies not only to expenses for the repayment of credits (loans), but also to expenses incurred directly for the implementation of one’s own housing goals. At the