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?
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 […]
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.
What is the difference between the two? What about inheritance tax?
How can my stepchildren inherit? Are they treated equal to biological children?
What are the differences and what are the pro’s and con’s?