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Category: Allgemein

A legal successor designated as the heir to a farm may become the sole heir

  • Categories: General, Inheritance and bequests, Agricultural inheritance law, Will

A legal successor designated as the heir to a farm may become the sole heir if the agricultural holding ceases to qualify as a farm within the meaning of the Farm Regulations (HöfeO) (Decision of the Higher Regional Court of Hamm of 21 March 2018, Ref.: 10 W...

Haven’t declared your rentals via Airbnb, 9flats or Wimdu? Check your voluntary disclosure now!

  • Categories: General, Taxes

Haven’t declared your rentals via Airbnb, 9flats or Wimdu? Check your voluntary disclosure now!

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What constitutes „household effects“ for the purposes of the exemption from inheritance tax provided for in section 13(1)(1)(a) of the Inheritance Tax Act (ErbStG)?

  • Categories: General, Inheritance and bequests, Taxes, Will

What constitutes „household effects“ for the purposes of the exemption from inheritance tax provided for in section 13(1)(1)(a) of the Inheritance Tax Act (ErbStG)?

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Claim for the return of a plot of land that has been given as a gift

  • Categories: General, Inheritance and bequests

Claim for the return of a gifted plot of land where the testator’s personal interest in the gift during his lifetime is not deemed valid (Judgment of the Higher Regional Court of Hamm of 14 September 2017, Case No. 10 U 1/17)

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A grandchild’s right to a compulsory share (Judgment of the Higher Regional Court of Hamm of 26 October 2017, Case No. 0 U 31/17)

  • Categories: General, Inheritance and bequests, Mandatory portion

A grandchild’s right to a compulsory share (Judgment of the Higher Regional Court of Hamm of 26 October 2017, Case No. 0 U 31/17) In practice, it is not always clear who is entitled to a compulsory share.

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Draft bill on the exchange of information by the Federal Ministry of Finance

  • Categories: General, Taxes

The Federal Ministry of Finance has recently published a draft bill on the exchange of country-by-country data with certain countries and territories.

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The Anti-Tax Avoidance Act and the Exchange of Information on Financial Accounts

  • Categories: General, Taxes

The Act to Combat Tax Evasion and the Exchange of Information on Financial Accounts: The Act to Combat Tax Evasion has amended the German Fiscal Code in a number of respects…

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Can a notebook serve as a valid will?

  • Categories: General, Inheritance and bequests, Will

The Higher Regional Court of Cologne (decision of 22 February 2016) had to rule on whether a will can also be written in a notebook.

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Deadlines: Obligation to notify the tax authorities of an inheritance

  • Categories: General, Inheritance and bequests, Mandatory portion

Section 30 of the Inheritance and Gift Tax Act provides for a three-month notification period. For all beneficiaries, the notification period begins when they become aware of the inheritance; for recipients of gifts, it begins when they become aware of the gift.

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The family trust as a tax-efficient planning tool

  • Categories: General, Taxes

A so-called family foundation is usually established by the so-called founder transferring assets to a foundation, with the founder’s descendants and relatives being entitled to the majority of the benefits in accordance with the foundation’s articles of association.

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