Private real estate sales in the context of succession cases and own-use
Recently, a number of new court rulings with respect to private sales transactions involving real estate were…
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Online Banking - Bank statements should be regularly backed up
These days, bank transactions are being performed more and more frequently via smartphones or PCs. Admittedly,…
Read moreTax planning by means of a usufruct in favour of children
The transfer of a source of income to (under-age) children via the establishment of a gratuitous usufruct has…
Read moreNetflix and Spotify – Price-adjustment clauses are ineffective
In their terms and conditions of use, streaming services such as Netflix and Spotify have granted themselves…
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Acquisition of the family home – Extent of inheritance tax concession under review
In accordance with the provision of Section 13(1) no. 4c sentence 1 of the Inheritance Tax Act…
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House sale following a divorce – Transferring half a property can release speculative gains
Recently, the Federal Fiscal Court (Bundesfinanzhof, BFH) decided that a taxable private capital gain is…
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Building assets with ETFs in an asset management GmbH [limited liability company] as opposed to private assets (Part 2)
Zinseszinseffekte während des Vermögensaufbaus werden maßgeblich durch Steuerwirkungen beeinflusst. Hier liegt…
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The decision to disclaim an inheritance should not be taken lightly
Disclaiming an inheritance is a move that could be considered not merely where the aim is to avoid personal…
Read moreBuilding private assets with ETFs during a period of rising interest rates
The effects of compound interest while building assets are mainly impacted by the tax implications. This…
Read moreEmployer’s obligation to assume the costs for spectacles worn while working in front of screens
In a recent case, the ECJ had to rule on whether or not an employee would have to accept their employer’s…
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