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 […]
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. […]
How are statute-barred loans and gifts treated in tax law and insolvency? In the guest article, Dr. Fiala and Peter Schramm explain how fictitious payments lead to the tax burden. The Federal Fiscal Court decided in a ruling of 9 February 2015 (file no. I B 32/14) that the statute of limitations for claims […]
Permits for guardianship of minors, care and administration of the estate Introduction A legal guardian can be appointed for an adult: Legal guardianship leads to legal guardianship, § 1902. The guardianship court may appoint a voluntary guardian (lay guardian) or a professional guardian. The appointment of a suitable volunteer supervisor is a priority. The volunteer […]
1. the fairy tale of the wild-eyed lone perpetrator Bankers and representatives of foreign life insurers must be willing to travel and be creative. Even dubious arrangements should at least leave the customer with the feeling that “the tax authorities will certainly not find out”. Revelations followed through offshore leaks, interested journalists, bought up CD-ROM’s, […]
Death, divorce and insolvency – What happens to life insurance? Some policyholders (VN) decide too late that they would like to change the subscription right of a life insurance policy(ies). If the policyholder instructs his broker to make the change, it is important that this is regularly done in writing in accordance with the insurance […]
by Johannes Fiala, Lawyer (Munich), M.B.A. (Univ.Wales), M.M. (Univ.), Certified Financial and Investment Advisor (A.F.A.), EC Expert (C.I.F.E.), Banker (www.fiala.de) On the duties of a lawyer and tax adviser in the management of third-party assets – in particular in the investment of wards’ money – in escrow or trust accounts Due to faulty investment advice […]
In the practice of the guardianship, insolvency, execution and probate courts, a professional lawyer is often selected and appointed by the court, especially in more difficult cases as guardian, insolvency administrator, sequestrator or guardian of the estate (second professional). The aim of the court is thus to appoint a person who is suitable and not […]
In the practice of the guardianship, insolvency, execution and probate courts, a professional lawyer is often selected and appointed by the court as guardian, insolvency administrator, sequestrator or executor (second professional), especially in more difficult cases. The aim of the court is thus to appoint a person who is suitable and not overburdened. It is […]
