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Heirs inquire whether they can benefit from a reduction in the taxable base due to share donation from a holding company and which regional legislation applies. The DGT states that to qualify for the reduction, the donor must meet exemption criteria under the Wealth Tax.
The exemption under the Wealth Tax is a prerequisite for claiming a reduction in the taxable base upon donation of shares in a holding company.
The tax team reviews your specific situation.
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