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Tax-optimised transfer of own home to relatives

In the case of inheritance, while it is possible to transfer an owner-occupied home to the remaining spouse free of inheritance tax, nevertheless, […]

News

Child benefit entitlement – Disputes following initial vocational training

The entitlement to child benefit continues to exist even after the child’s 18th birthday and at least until their initial vocational training has been […]

News

Right to a compulsory portion of a testator’s estate – 10-year time period in the case of gifting

There is sometimes a desire not to bequeath wealth that has been built up in accordance with the statutory succession rules. This can moreover be […]

News

Measures to tackle the energy crisis and to combat inflation

Russia’s war on Ukraine triggered an energy crisis and clearly demonstrated the need to switch to a climate-neutral energy supply. The German Federal […]

News

Compensation for flight delays between third countries

If a flight is delayed then an airline from the EU has to pay compensation to its passengers if the delay exceeds a certain amount of time. The ECJ […]

News

The Berlin-style will (Berliner Testament) – Dispositions by childless married couples

In a Berlin-style will (Berliner Testament) spouses mutually appoint each other as heirs and determine that the mutual estate will devolve upon a […]

News

Community of heirs – Which paths offer a way out?

According to German law, a community of heirs is automatically formed after someone dies and if there are several heirs who have been determined by […]

News

Mini jobs – Adjustments to earnings thresholds

The earnings threshold for marginal part-time workers will, in future, be based on a weekly working time of ten hours at minimum wage conditions. The […]

News

Pension contributions in income tax returns

In the coalition agreement as well as in interviews with Finance Minister Lindner, recently, the message has consistently been that, as of 2023, […]

News

Giving gifts to carers leads to a reduction in estate assets

If close relatives receive a high level of care during their lifetime then there is the possibility of giving gifts to the caregivers; these gifts […]

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Clarification by the Federal Ministry of Finance on occupational pension schemes

The fiscal administration has revised its wide-ranging letter on the application of tax incentives for occupational pension schemes and has regulated […]

News

In the case of properties, do step up models constitute a form of abusive structuring?

Frequently, in the case of property that is rented out and held as taxable assets, the tax depreciation volume has been used up, or the amount of […]

News

A deviating profit distribution formula is not a determinant for inheritance tax

If parents wish to transfer assets to their children, then it is frequently advisable to make a gift already during the donor’s lifetime. A parent […]

News

Gifting and bequeathing – Securing tax advantages through planning

Transferring assets to the next generation early on makes it possible to achieve big tax advantages while still providing for the future of the donor. […]

Blog

Disadvantages of separate estate

Many couples believe that a separate-estate agreement is necessary in a marriage contract in order not to be liable for the debts of their partners. […]

Blog

What you should bear in mind when buying a let property

In times of persistently low interest rates, real-estate property is often a sought-after form of investment. Anyone buying a let property thinks […]

Blog

It never rains but it pours – sort out your last will and testament early on!

A premature death hits the surviving relatives completely unprepared. Especially young couples, whether they have children or not, should therefore […]

Blog

The ten-year time limit for real-estate gifts

Every year, the ownership of thousands of properties is transferred by means of gifts. In all cases, the preliminary discussions with the notary […]

Blog

Legal order of succession despite testament – challenging the passing over of a person entitled to a compulsory portion

If the testator does not draw up a testament, the legal order of succession takes effect, which means that the estate is passed onto the relations, […]

Blog

Sold as seen? Duty of disclosure for the sale of real estate

Honesty is the best policy - this also apples to the sale of an owner-occupied property. If sellers fail to disclose major shortcomings to buyers and […]

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