Das Verhältnis der Erbschaft- und Schenkungsteuer zur Einkommensteuer

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Certain transactions involving an inflow of assets can trigger both the inheritance or gift tax and income tax. Whether or not this is permissible from a systematic point of view and under constitutional law or whether these two taxes are mutually exclusive is the subject of this dissertation. At first various constellations are described in which a single inflow of assets can trigger inheritance or gift tax as well as income tax. Subsequently, it is argued that these two taxes are mutually exclusive from a systematic point, since the same inflow of assets may not be classified as earnings, i.e. as consideration, and at the same time as an inheritance or a gift, i.e. an inflow of assets that is without consideration. Based on this conclusion it is shown that it is not permissible under constitutional law either that a single inflow of assets triggers inheritance or gift tax as well as income tax. In the final section, suggestions are provided how a double burden of a single inflow of assets with both the inheritance or gift tax and income tax may be avoided.

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