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Alle Vermögenswerte, die im Nachlass des Verstorbenen vorhanden sind, unterliegen der Erbschaftsteuer. Dazu zählen Immobilien, Bankkonten, Wertpapiere und persönliche Gegenstände. Um die 2012 DE Erbschaftsteuererklarung korrekt einzureichen, sollte jedes Vermögen dokumentiert werden. Ein klar erstelltes Verzeichnis hilft, Transparenz zu wahren und Steuerschwierigkeiten zu vermeiden.
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