Gift tax and inheritance tax

How to protect your assets from gift tax First of all, it is important to clarify the question of why such a bizarre-sounding tax as the gift tax is actually levied in Germany. The widespread belief that one can freely dispose of one’s own property and private assets, which have already been severely affected by […]

Life insurance as a tax saving model in inheritance tax

by Johannes Fiala, lawyer 1. reduce the tax on cash gifts: A partner wishes to make a gift of EUR 75,000 to his partner. If this is done directly, only the tax-free amount of EUR 5,200 is deducted. On EUR 69,800, 23% gift tax is then due (i.e. EUR 16,054). The situation is different when […]

Inheritance and gift tax 2007: Time bomb for medium-sized businesses

Almost completely unnoticed by the entire public, a fundamental reform of the inheritance and gift tax is imminent in 2007. This is like a time bomb for the entire middle class, because the details are only now becoming known to the public step by step. Experts and tax experts, e.g. from the Association of German […]

Doubling of the tax burden due to private and occupational pensions

– When Social security and tax administration charge the citizen twice ? – The Regional Social Court of Rhineland-Palatinate (LSG Rheinland-Pfalz, judgement of 03.12.2015, ref. L 5 KR 84/15) ruled that when reinvesting the capital benefit of a company direct insurance by purchasing a private immediate annuity, compulsory contributions to the statutory health (GKV) and […]

Attorney Tax Law Munich

Your lawyer for tax law: How we support our clients in the tax jungle German tax law is one of the most complex tax systems in the world, even if the often quoted story of the most comprehensive tax literature in the world is probably a bourgeois Moravia. As Attorney for tax law we offer […]

Inheritance and pension law: Your lawyer for competent advice in Munich

Inheritance law: Advice and support on inheritance The subject of inheritance and bequeathing is as old as mankind itself and the subject Erbrecht is an extremely sensitive and complex area. Only a few people deal extensively with the subject of bequests during their lifetime and often leave their heirs more trouble than assets. Everybody knows […]

Save taxes on capital payments under the company pension scheme (bAV), severance payments and after active partial retirement

– How to design more retirement income and pension increases early on ?   “He who does not work should not eat” (Franz Müntefering, 09.05.2006)   In the last up to more than 35 years, people’s parties have more than halved the statutory net pension level. The cost of an equally high funded pension in […]

Sharia protects against creditors, also in inheritance law and family law claims

– Basic foreign values (ordre public) protect against access to assets – German courts also recognise Sharia law and, where applicable, apply it compulsorily if it does not contradict fundamental German legal concepts – especially the constitution. Conversely, German law is not applied abroad, even if it is fundamentally valid, if it contradicts the fundamental […]

Small or large matrimonial property regime swing for asset protection – absolutely legal design – or tax evasion deluxe?

Small or large matrimonial property regime for asset protection *- concerning the ex-manager of a DAX company, a public prosecutor suspects tax evasion as a result of the use of a matrimonial property regime. The legal counsel of the person concerned will consider filing a criminal complaint for alleged violation of official and service secrets. […]

High tax relief for the committed citizen

Foundations offer the entrepreneur far-reaching advantages The state explicitly acknowledges the commitment of donors with generous tax breaks and benefits related to the law of public benefit. Even if it is not always comprehensible to outsiders at first glance that the charitable trust foundation in particular offers attractive advantages for citizens and efficient solutions to […]