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Consultants inquired whether donating shares in a real estate leasing company allows for a 95% reduction in Inheritance and Gift Tax. The DGT ruled that this is not applicable as the requirements for exemption from Wealth Tax are not met.
This ruling limits the tax benefits available for transferring business shares, specifically when the company's primary activity is real estate leasing rather than an active economic business.
The tax team reviews your specific situation.
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