»The Equalization of Accrued Gain in the System of German Family Inheritance Tax Law. National
and International Principles of Taxation«: The majority of spouses in Germany live in a legal
or modified community of accrued gains. This is the most economically viable matrimonial
property regime as transfers of assets for the purpose of equalizing gains are possible
without incurring German inheritance and gift tax. This seems simple but the aim of the scheme
itself raises numerous questions. This work is the first to examine the central provision of
sec. 5 German Inheritance Tax Act at the intersection of German constitutional civil and
inheritance tax law. In addition the work addresses on a comparative law basis the equally
important question of how foreign property regimes are to be assessed within the scope of the
provision.
