Avoiding or reducing German speculation tax („Spekulationssteuer“) – an international comparison
Speculation tax applies to the sale of non-owner-occupied properties and is due if the house or apartment is sold at a profit within ten years of purchase. The reason for the sale is irrelevant, as it is assumed that the seller is speculating on a short-term increase in value. In the case of undeveloped properties, […]
Right to a compulsory portion in Germany vs. in Switzerland
What is the compulsory portion? What differences are there between Germany and Switzerland? And what can I do in cross-border cases?
Restricted inheritance tax liability in Germany in the case of residence abroad according to § 16 para. 2 Inheritance Tax Act (ErbStG)
When does the German inheritance tax liability apply? Are the tax allowances the same? And what tax structuring options are there for non-residents?
The Inheritance Tax Privileges of Works of Art
As a result of the low-interest phase of recent years, alternative forms of investment in works of art have experienced increased popularity. The acquired art objects could often record a massive increase in value. If art objects are part of the estate or are to be transferred as a gift, inheritance or gift tax on […]
Modification of the valuation regulation for real estate assets regarding inheritance and gift tax
The Bundestag has modified the valuation law for the tax evaluation of real estate (Bewertungsgesetz) with effect from 01.01.2023. This affects the amount of inheritance and gift tax.
Usufruct and right of residence
What is the difference between the two? What about inheritance tax?
Inheritance law and inheritance tax law for stepchildren
How can my stepchildren inherit? Are they treated equal to biological children?
Certificate of inheritance or European Certificate of Succession ?
What are the differences and what are the pro’s and con’s?