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Vaduz Castle on a green hill, mountains and clouds adorn the sky of the Principality of Liechtenstein Foundation.

BMF: Inheritance tax treatment of the appointment of a successor beneficiary of a Liechtenstein family foundation during the founder's lifetime

The BFH ruling (II R 50/22) was published in the Federal Tax Gazette on 18 August 2025 and is therefore generally applicable beyond individual cases.

Piggy bank with coins next to baby shoes and children's clothes - a symbol of parental allowance and family tax planning

Tax optimisation iS. Parental allowance in 2025 and 2026

In Germany, parents are financially supported by the state after the birth of a child under certain conditions so that they can take their time to...

Vaduz Castle on a green hill, mountains and clouds adorn the sky of the Principality of Liechtenstein Foundation.

Munich tax court: Legal dispute in the event of relocation of the administrative headquarters of an FL foundation to Germany

In its judgement of 13 August 2020, the Munich Fiscal Court ruled that the assets of an effectively established, legally independent and therefore non-transparent...

Judge's gavel and wedding rings - symbolising the BFH ruling on the matrimonial property regime swing and tax consequences

Income tax trap with the matrimonial property regime swing - current BFH ruling

If assets within a family are unequally distributed between the spouses, assets can be separated from the spouses' economic assets by means of the so-called...

Close-up of a smartphone with social media apps such as X, Facebook, Instagram and TikTok - symbolic image for the tax audit of influencers.

Influencers in the sights of the tax authorities

On 15 July 2025, an explosive report from North Rhine-Westphalia (NRW) caused quite a stir. The State Office for Combating Financial Crime has identified...

Businessman signs documents with digital world map - symbolising international corporate structures and holding strategies

The partnership for young, family and international entrepreneurs

When structuring their business activities, every entrepreneur is faced with the choice of which company form is the right one. It is often the case that...

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A man in a suit works at a computer in a modern office with digital AI and control data graphics around him.

Artificial intelligence in accounting - efficiency, precision and new opportunities for companies

Accounting is changing. While the manual recording of receipts used to dominate day-to-day work, digital processes are increasingly taking...

A judge holds a metallic paragraph symbol next to stacked legal documents with blue ribbons.

Hamburg tax court: Family foundation and free float dividends

In a final judgement (case no. 5 K 9/25), the Hamburg Fiscal Court ruled that income-related expenses of a foundation that are incurred in...

Vaduz Castle on a green hill, mountains and clouds adorn the sky of the Principality of Liechtenstein Foundation.

BMF: Inheritance tax treatment of the appointment of a successor beneficiary of a Liechtenstein family foundation during the founder's lifetime

The BFH ruling (II R 50/22) was published in the Federal Tax Gazette on 18 August 2025 and is therefore generally applicable beyond individual cases.

Piggy bank with coins next to baby shoes and children's clothes - a symbol of parental allowance and family tax planning

Tax optimisation iS. Parental allowance in 2025 and 2026

In Germany, parents are financially supported by the state after the birth of a child under certain conditions so that they can take their time to...

Businessman signs documents with digital world map - symbolising international corporate structures and holding strategies

The partnership for young, family and international entrepreneurs

When structuring their business activities, every entrepreneur is faced with the choice of which company form is the right one. It is often the case that...

The Berlin will - picture of the will inscription with filler

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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