Die Berücksichtigung latenter Ertragsteuern bei der Bewertung des Nachlasses für den Pflichtteilsanspruch

The question of whether and to what extent deferred income taxes are taken into account in compulsory inheritance law, which has been the subject of controversial debate for years, is addressed comprehensively. To this end, the paper analyzes selected legal implications from the areas of equalization of accrued gains as well as valuation law, inheritance law, tax law and constitutional law. It also considers legal policy, business management and practical aspects. Against the backdrop of a wide range of opinions, it in particular weighs up between the general consideration of deferred income taxes and their consideration depending on the realization scenario underlying the valuation.