Publications
Ms Antonia Smentoch, LL.M. completed her degree in finance in 2020. From 2020 to 2021, she subsequently completed her Master of Law (LL.M.) degree in Cologne.
In 2023, Ms Smentoch successfully passed the tax consultant exam and was subsequently appointed as a tax consultant by the Düsseldorf Chamber of Tax Consultants. Mrs Smentoch has been working for LOHR + COMPANY GmbH since 2022.
Ms Smentoch focuses on tax compliance, advising on capital assets for corporate investors and succession planning.
Aufsätze
- Teleological application of the 90% entry test for inheritance and gift tax relief within the meaning of Section 13a ErbStG
Discussion of the BFH judgement of 13.9.2023 – II R 49/21
Casper/Smentoch, NWB-EV 2/2024, p. 39 ff.
L+C in Dusseldorf
L+C in Vienna
