Restricted inheritance tax liability in Germany in the case of residence abroad according to § 16 para. 2 Inheritance Tax Act (ErbStG)
![](https://kutterlaw.com/wp-content/uploads/2023/08/Auswahl_COLOURBOX6139489-1024x683.jpg)
When does the German inheritance tax liability apply? Are the tax allowances the same? And what tax structuring options are there for non-residents?
Recognition of marriage, inheritance contracts and wills abroad
![](https://kutterlaw.com/wp-content/uploads/2022/08/anerkennung-erbvertrag-ehevertrag-ausland.jpg)
Is my marriage contract even effective abroad? Is a foreign will valid?
The French testament
![](https://kutterlaw.com/wp-content/uploads/2022/08/testament-erbe.jpg)
What forms are there and what are the differences?
Inheriting the holiday home abroad
![](https://kutterlaw.com/wp-content/uploads/2022/08/ferienhaus-ausland-vererben-1024x682.jpg)
What do I need to know?