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Category: Allgemein

Time limits: Limitation period under the law on compulsory shares

  • Categories: General, Inheritance and bequests, Mandatory portion

Please always bear in mind that the compulsory share is subject to the standard three-year limitation period.

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Assessment of interest on tax evasion and estimation of investment income

  • Categories: General, Taxes

Assessment of interest on tax evasion and estimation of investment income: Application of the rules on the burden of proof to the detriment of the taxpayer is inadmissible – Federal Fiscal Court (BFH), judgment of 12 July 2016, II R 42/2014, and Berlin-Brandenburg Fiscal Court (FG), judgment...

Contribution of land to the joint assets of partnerships

  • Categories: General, Taxes

According to a judgement of the Baden-Württemberg Finance Court dated 1 March 2017 – 7 V 2515/2016 – the transfer of land into the joint property of partnerships may trigger gift tax

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Automatic exchange of information – first data transfer

  • Categories: General, Taxes

The tax authorities are already raring to go – for the first time, from September 2017, tax data for the year 2016 will be sent to the Federal Central Tax Office (BZSt) as part of the automatic exchange of information (AEOI)...

A statutory share of an estate inherited is subject to inheritance tax even if it is not claimed

  • Categories: General, Inheritance and bequests, Mandatory portion, Taxes

In its most recent ruling on the right to a compulsory share, the Federal Fiscal Court (BFH) has ruled that a claim to a compulsory share which forms part of the estate is immediately subject to inheritance tax, even if the claim is not or...

Brilliant! GWGL has been voted one of Germany’s top tax advisers

  • Categories: General, Taxes, The company

Excellent! GWGL Rechtsanwälte Steuerberater PartG mbB has been voted one of Germany’s top tax advisers for 2017. *Handelsblatt* has named GWGL as one of the best tax advisers in Hamburg and as one of the...

6-week period for renouncing an inheritance: When does this period begin in the case of intestate succession?

  • Categories: General, Inheritance and bequests

Higher Regional Court of Schleswig-Holstein, Order of 20 June 2016 – 3 Wx 96/15 Generally speaking, the commencement of the six-week period for renouncing inheritance under section 1944(1) of the German Civil Code (BGB) is contingent upon the...

Certificate of inheritance required despite the existence of a notarised and executed will

  • Categories: General, Inheritance and bequests

Federal Court of Justice (BGH), Order of 2 June 2016 – V ZB 3/14 In legal practice, it is often stated that the advantage of a notarised will is that the heirs do not need a certificate of inheritance...

Adult adoption – Moral justification for the adoption of an adult

  • Categories: General, Inheritance and bequests, Taxes

(Bremen Higher Regional Court, order of 9 November 2016 – 4 UF 108/16, Sections 1741(1), first sentence, and 1767(1) and (2) of the German Civil Code (BGB)) Sometimes, when dealing with...

Severance payments upon termination of employment under international tax law

  • Categories: General, Taxes

In the international context of double taxation agreements, wages are generally taxable in the country in which the employee is resident. However, if the employee carries out their work in another country for...