- from Tobias Stiegler
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...
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Munich tax court: Legal dispute in the event of relocation of the administrative headquarters of an FL foundation to Germany
Income tax trap with the matrimonial property regime swing - current BFH ruling
- from Markus Schenk
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...
Influencers in the sights of the tax authorities
- from Patrick Bubeck
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...
The partnership for young, family and international entrepreneurs
- from Tobias Stiegler
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
- from Markus Schenk
The Berlin will is a form of joint will that can only be drawn up by spouses or registered civil partners. It...
Family governance and family strategy - what are they for and who should deal with them?
- from Markus Schenk
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...
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BMF: Inheritance tax treatment of the appointment of a successor beneficiary of a Liechtenstein family foundation during the founder's lifetime
- from Tobias Stiegler
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.
Tax optimisation iS. Parental allowance in 2025 and 2026
- from Stephan Scheffold
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...
The partnership for young, family and international entrepreneurs
- from Tobias Stiegler
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
- from Markus Schenk
The Berlin will is a form of joint will that can only be drawn up by spouses or registered civil partners. It...
Family governance and family strategy - what are they for and who should deal with them?
- from Markus Schenk
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
- from Tobias Stiegler
Section 34a EStG was reformed with the Growth Opportunities Act. The tax authorities have recently taken a stance and issued a BMF letter dated...
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