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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 […]


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 […]


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 […]


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 […]


Tax-optimised transfer of own home to relatives

In the case of inheritance, while it is possible to transfer an owner-occupied home to the remaining spouse free of inheritance tax, nevertheless, […]


Child benefit entitlement – Disputes following initial vocational training

The entitlement to child benefit continues to exist even after the child’s 18th birthday and at least until their initial vocational training has been […]


Right to a compulsory portion of a testator’s estate – 10-year time period in the case of gifting

There is sometimes a desire not to bequeath wealth that has been built up in accordance with the statutory succession rules. This can moreover be […]


Measures to tackle the energy crisis and to combat inflation

Russia’s war on Ukraine triggered an energy crisis and clearly demonstrated the need to switch to a climate-neutral energy supply. The German Federal […]


Compensation for flight delays between third countries

If a flight is delayed then an airline from the EU has to pay compensation to its passengers if the delay exceeds a certain amount of time. The ECJ […]


The Berlin-style will (Berliner Testament) – Dispositions by childless married couples

In a Berlin-style will (Berliner Testament) spouses mutually appoint each other as heirs and determine that the mutual estate will devolve upon a […]

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