The Berlin will is a form of joint will that can only be drawn up by spouses or registered civil partners. It...
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Family governance and family strategy - what are they for and who should deal with them?
Family businesses are the backbone of the German economy and are regarded as the epitome of stability. Passing the business on to the next generation...
Practical issues relating to the preferential treatment of retained earnings for partnerships
Section 34a EStG was reformed with the Growth Opportunities Act. The tax authorities have recently taken a stance and issued a BMF letter dated...
Challenges for investors: EU asset register, asset protection and tax law update
Webinar announcement: 08 July 2025 at 11:00 a.m. In cooperation with Wealthgate, we cordially invite you to the upcoming webinar with Dr Frank...
Inheritance tax benefits for housing companies only with binding information (Münster tax court)
Inheritance tax benefits for housing companies can practically only be implemented with binding information due to restrictive case law (Münster tax court of 10.10.2024) The...
BFH: Important decision for Swiss foundations and US trusts with beneficiaries in Germany (Section 15 AStG)
In its judgement of 3 December 2024, the Federal Fiscal Court (BFH) ruled that the exemption from attribution taxation under Section 15 AStG...
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