As shot (or: Shot; also: Departure money, parting, additional tax, free money, Weglassung, Detractus) one designates a charge, which was levied on a fortune transfer abroad.

That shot in two forms was raised. On the one hand as inheritance money, for inheritances and donations, which went off at foreigners. On the other hand as departure money or parting, for fortune implemented of emigrants.

That shot as hereditary money

The wealth tax on inheritances of the deceased citizen or on donations under still living persons, if the transferred estate went to foreign receivers. This shot (gabella hereditaria) was called - in particular in South Germany - also additional tax. That shot could also with a marriage develop, if a father of its gave "after outward" marrying daughter a dowry.

That shot as departure money

This tax (gabella emigrationis) was rooted in the earlier right organization of body characteristic conditions and applied to emigrants. The delivery became due, if inhabitants always left their homeland, thus the state, the country, the district or the city and carried forward their fortune.

The height shot

With the departure one retained the tenth part, tenth, from the inheritance/donation or from the fortune which can be transferred. The administrative and legal procedure Dezimation were called.

The end shot

The tax was not no more levied after the establishment of the German federation by federal document from 8 June 1815, if the way course or the inheritance changed into another German Land of the Federal Republic. Finally the delivery obligation with the grant of the general freedom to establish residence in north Germans the federation and the establishment of the German realm Reich (realm condition kind 3) was terminated. Regarding third states existed shot far, so far appropriate international-law contracts with the countries were final and culminated in that realm-escape-expensively, which was raised on the transfer of the fortune of Jewish refugees from Nazi Germany.

Is current shot in traffic between other countries usually by international agreements eliminated. The death duty is to be paid however also by inheriting abroad, if this were to be paid in accordance with legal condition also from native inheriting to.

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