@book { DieBefreiungstatbestndeder13a13bErbStGEinFallfrdasBVerfG,
    title = "Die Befreiungstatbestände der §§ 13a, 13b ErbStG: Ein Fall für das BVerfG?",
    author = "Florian {Oppel}",
    year = "2014",
    publisher = "BACHELOR + MASTER PUBLISHING",
    address = "Hamburg, Deutschland",
    url = "https://m.bachelor-master-publishing.de/document/297000"
}