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Tax planning by means of a usufruct in favour of children

The transfer of a source of income to (under-age) children via the establishment of a gratuitous usufruct has to be recognised for tax purposes if no […]

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Netflix and Spotify – Price-adjustment clauses are ineffective

In their terms and conditions of use, streaming services such as Netflix and Spotify have granted themselves the right to adjust their prices from […]

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Acquisition of the family home – Extent of inheritance tax concession under review

In accordance with the provision of Section 13(1) no. 4c sentence 1 of the Inheritance Tax Act (Erbschaft­steuergesetz, ErbStG), upon succeeding into […]

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House sale following a divorce – Transferring half a property can release speculative gains

Recently, the Federal Fiscal Court (Bundesfinanzhof, BFH) decided that a taxable private capital gain is generated when, in the context of the […]

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Building assets with ETFs in an asset management GmbH [limited liability company] as opposed to private assets (Part 2)

The effects of compound interest while building assets are mainly impacted by the tax implications. In the previous article we had a look at private […]

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The decision to disclaim an inheritance should not be taken lightly

Disclaiming an inheritance is a move that could be considered not merely where the aim is to avoid personal liability for the deceased person‘s debts. […]

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Building private assets with ETFs during a period of rising interest rates

The effects of compound interest while building assets are mainly impacted by the tax implications. This report discusses the consequences of rising […]

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Employer’s obligation to assume the costs for spectacles worn while working in front of screens

In a recent case, the ECJ had to rule on whether or not an employee would have to accept their employer’s refusal to reimburse the costs for […]

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Relief provisions to address rising energy prices

The German Federal government has agreed on price brakes for gas, heating and electricity with a view to providing relief to citizens and companies […]

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Recording corrections in the German land register – Implications of the Dieterle clause

The ‘Dieterle clause’ is primarily used for the last will and testament of divorced persons. In doing so, a testator can ensure that a divorced spouse […]

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