Shot down
When shot down (or shot down ; also: Departure money , goodbye , deducting money , Detractus , free money , tax , omission ) refers to a levy which a transfer of wealth in the countries was raised, this could also be the neighboring town.
The launch was levied in two forms. On the one hand as inheritance money , for inheritances and gifts that were given to foreigners. On the other hand as departure money or farewell, for assets exported by emigrants .
The shooting down as inheritance
The wealth tax on inheritances from deceased citizens or on gifts to those who are still alive, if the transferred assets went to external recipients. This killing (gabella hereditaria) was also called after-tax, especially in southern Germany. The loss could also arise in a marriage if a father gave his daughter who was married “abroad” a dowry .
The shooting down as a departure fee
This tax (gabella emigrationis) was rooted in the earlier legal structure of serfdom and applied to emigrants . The tax was due when residents left their homeland , i.e. the state, the country, the district or the city forever and took their property with them. If a resident secretly left the country, the shooting was collected from his relatives.
The shooting down as march money
This payment was not a levy but a donation. It was granted to soldiers who left their service or left an occupied city. During the Thirty Years War troops occasionally faked deductions in order to obtain such funds.
The amount of the launch
When deducting, the tenth part, the tithe , from the inheritance / gift or from the assets to be transferred was withheld. The administrative and legal process was called decimation.
The end of the launch
After the establishment of the German Confederation by federal act of June 8, 1815, the tax was no longer levied if the move or inheritance was transferred to another German state. The tax obligation was finally ended with the granting of general freedom of establishment in the North German Confederation and the establishment of the German Reich State ( Reich Constitution Art. 3). With regard to third countries , the downfall continued to exist unless corresponding international treaties were concluded with the countries and culminated in the Reich flight tax , which was levied on the transfer of property of Jewish refugees from Nazi Germany .
Currently, a downfall in traffic between other countries has mostly been eliminated by international agreements . Inheritance tax is, however, also to be paid by heirs abroad if this would also have to be paid by local heirs according to legal requirements.
Exit taxation is a successor to Aboss .
