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Tax Planning › Shareholders › Gift Tax

Morgan Lewis

No Gift Tax on Increases in the Value of Shares in the Case of Shareholder-Allocated Contributions

Morgan Lewis on

In a proceeding for suspension of enforcement, the Federal Fiscal Court (BFH) has concluded that also disproportionate contributions into the capital reserve do not constitute a gift tax-relevant increase in the value of...more

Rivkin Radler LLP

Terminating a Trust? Don’t Forget to Consider This Tax Issue

Rivkin Radler LLP on

Every conveyance of property or of an interest in property from one person to another is prompted, or at least influenced, by economic considerations. The parties to the transaction may swap properties, or one party may...more

Opportune LLP

Gift & Estate Tax Valuation: 5 Things To Remember

Opportune LLP on

Here are five things to remember when performing the valuation of shares of a closely held entity for gift and estate tax reporting...more

Skadden, Arps, Slate, Meagher & Flom LLP

Impact of US Tax Reform on Cross-Border Estate Planning

Skadden, Arps, Slate, Meagher & Flom LLP on

The U.S. tax act enacted in December 2017 includes a number of provisions that impact high net worth families with U.S. connections. For families with U.S. members, changes to the estate, gift and generation-skipping transfer...more

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