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, […]
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 has been changed by the Wachstumschancengesetz?
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.
Inheritance in France
What law applies? What is the legal succession in France like? Are inheritance taxes due?
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?