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foreign gift tax retroactively credited

If foreign gift tax after the onset of finality of payment of the German gift tax assessment notice, so that payment of an eligible after § 21 para 1 ErbStG foreign tax is a retrospective event the meaning of the § 175 Abs . 1 sentence 1 No. 2 AO (BFH decision dated 22.9.2010 - II R 54/09).

This means:

Despite incontrovertible fixing the gift tax, the German foreign Schenker count be the after the establishment of the German tax paid.

Attention: If the payment before establishment of the German tax is paid, the account may be in the German tax assessment ensured by opposition. can