ALTERNATIVE FINANCING FORMS
FOR ENTREPRENEURS AND INVESTORS
3 questions to smart minds
Photo: Dr. Christoph Ludwig

Inheritance tax aspects in the valuation of private equity funds

In addition 3 questions to Dr. Christoph Ludwig

Photo: Dr. Chris­toph Ludwig
17. Decem­ber 2025

The ques­tion of how shares in private equity funds should be valued in the event of inhe­ri­tance or gifts is beco­ming incre­asingly important. In recent years, it has been obser­ved that corre­spon­ding case constel­la­ti­ons have become much more important in tax practice. 

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