– Legal management of insolvency risks in occupational and private pension schemes – The private and occupational pensions of the self-employed are particularly at risk in the event of their own insolvency. This is also confirmed by a new ruling of the Federal Court of Justice[1] (BGH) according to which Rürup/basic pensions can be […]
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 […]
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 […]
“Don’t go to the prince before you are summoned,” says attorney Rüstig, until suddenly his first liability notice is delivered to him personally. He had been obedient since 1.1. In 1993, he complied with the Interest Discount Act (“ZaSt “er!) by distributing the interest income from escrow accounts among his clients and then certifying […]
Why presumption certificates and well-intentioned laws invite crime Over 35 million citizens live in Germany for rent. Since 01.11.2015, they have to submit a certificate from the landlord about moving in and out to the registration office. A state secretary from the Ministry of the Interior commented on the amendment to the law: “The Federal […]
– Why some asset protection leads to poverty or prison – It is common practice for credit institutions of all kinds and independent advisors to sell “private financial planning” to their clients. This may well cost a few thousand euros in fees – only for the time being, because the damage done in the […]
It is common practice for credit institutions of all kinds and independent advisors to sell “private financial planning” to their clients. This may well cost a few thousand euros in fees – only for the time being, because the damage done in the process is often up to more than six figures. Bank(st)ers let it […]
The basic provisions granted by the legislator as a protective shield for old-age provision are not comprehensive. The approach of professional asset protection starts with the consideration of an early division of assets. By separating the professional risks within the framework of a corporation from the private assets, a liability block is created quite legally. […]
Pitfalls for donors, donees and authorities What aspects and what legal situation are there to consider when making gifts? A gift to one’s own child, a parent’s foundation to support daycare facilities or such a facility itself can be an interesting option for tax optimization. In the case of gifts, no one is required […]
In the case of gifts, no one is required to submit a tax return as long as no request has been made by the tax authorities. However, the donor and the acquirer are obliged to notify the tax office of the gift, § 30 of the German Inheritance Tax Act (Erbschaftsteuergesetz, ErbStG). Even if you […]
