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Category: Allgemein

Tax allowances: The highest tax allowance also applies to biological parents!

According to a recent judgement by the Hessian Finance Court (Ref. 1 K 1507/16) dated 15 December 2016, children of parents who are biologically related but not legally related are also subject to the favourable inheritance and...

Combining corporation tax and inheritance tax is lawful

A company may also be named as an heir. A GmbH that ran a care home was fortunate enough to be in this position.

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The promise of GmbH shares - notarisation required?

Is notarisation a myth? The promise of shares in a GmbH or UG must be notarised – otherwise the allocation of shares is void. Is that true? No! It depends – as you might expect...

Documentation requirements for tax exemption on foreign earnings

Anyone who is resident in Germany but works abroad is often largely exempt from German income tax.

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Shell companies in the tax authorities’ sights

On 21 December 2016, the legislature adopted a draft bill to combat tax avoidance and to amend other tax provisions.

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Criminal tax law; tax CDs and the automatic exchange of information

The European Court of Justice recently confirmed (Case No. 33696/11) that a search of a home based on data from a so-called ‘tax CD’ is lawful. The decision was based on the following facts, namely that the...

Working and living in two countries: what about tax?

Workers’ activities no longer end at national borders. More and more employees are earning their living in a country other than their home country. When it comes to avoiding double taxation...

Invalidity of a will where the date is unclear

Drawing up a will in the correct form – even by hand – isn’t actually that difficult, as long as you know what to look out for.

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Settlement payments to claimants to an estate reduce the income tax liability

If a dispute arises over inheritance rights following a person’s death, it is not uncommon for this to be settled by way of a settlement agreement. Under the terms of the settlement, the heir pays the claimant a...

Gifts between spouses – are they taxable?!

Even within a marriage, each spouse retains their own assets if the statutory matrimonial property regime of ‘community of accrued gains’ has been agreed. This applies to most marriages in Germany. Assets acquired during the marriage...