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Germany: Possible Arrangements in Gift Tax Law due to the overriding Provision of Section 6 (5) sentence 3 no. 4 EStG? (Ger)

www.advant-beiten.com/aktuelles/moegliche-gestaltungen-im-schenkungsteuerrecht-durch-ueberschiessende-regelung-des-6-abs-5-satz-3-nr-4-estg

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