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Category: Allgemein

Airbnb hosts in a bit of a pickle?

Criminal tax law: Are Airbnb hosts in a tight spot?

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A valid joint will may also be regarded as two separate wills

Paperwork: A valid joint will can also be regarded as two separate wills, even if – and in this case precisely because – they were originally written on a single sheet of paper and (at some point) cut apart...

Tax pitfalls when converting a company into a partnership

Tax pitfalls associated with the conversion of a company into a partnership, including in the context of business succession

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Interpretation of a joint will: The meaning of ‚our children‘ in a blended family

Interpretation of a joint will: The meaning of ‚our children‘ in the context of a blended family (Higher Regional Court of Düsseldorf, order of 28 August 2018, ref.: I-3 Wx 6/18)

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Interpretation of a privately written will: preliminary and reversionary inheritance

Interpretation of an unwritten will: preliminary and reversionary inheritance: partner is only a non-exempt preliminary heir according to the Munich Higher Regional Court, order of 13 November 2018, ref. no.: 31 Wx 182/17

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Automatic exchange of information and voluntary disclosure exempt from criminal liability

Automatic exchange of information and voluntary disclosure exempt from criminal liability

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Correction to the Land Register: Proof of inheritance by means of a certificate of inheritance

Correction to the Land Register: Proof of inheritance by means of a certificate of inheritance is required in the case of a privately written will that was previously placed in safekeeping and subsequently opened

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After a death – the funeral: Who pays the funeral costs?

After a death: the funeral – who pays the funeral costs?

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Living Will: Ruling of the Federal Court of Justice (BGH) of 14 November 2018 – Take action!

Living Will: Ruling of the Federal Court of Justice (BGH) of 14 November 2018 – Take action!

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Succession even where a will exists only as a copy

The Berlin Higher Regional Court recently ruled that succession may also be determined on the basis of a will of which only a copy remains (Berlin Higher Regional Court, order of 3 August 2018, ref.:...