In this section you will find articles written by the law firm.
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Further publications
Berlin Will with a Cross-Border Element: Validity, Binding Effect and Choice of Law
Many married couples wrote their Berlin will (Berliner Testament) themselves years ago: they appoint each other as sole heirs, and after the death of the...
Inheritance Tax and France: What the Treaty with Germany Provides
Anyone who lives in France, owns property there or has children resident in France soon faces the question, when planning their succession, of how the...
Company Pension Payout When Emigrating: What Happens to Your German Occupational Pension
Anyone who leaves Germany permanently often assumes that their occupational pension entitlements (betriebliche Altersversorgung, bAV) simply move with them. Legally, however, the payout of a...
Discretionary Trusts and German Tax: From Settlement to Termination
A trust in which the trustee decides at their own discretion who receives how much and when looks like an instrument that escapes the German...
German Civil Service Pension When Living Abroad: Payment, Tax, Allowances and Return
For retired German civil servants (Ruhestandsbeamte) who move abroad, the first question is: does the civil service pension (Beamtenpension) remain payable in full if they...
Contesting a Will with a Cross-Border Element: Applicable Law, Deadline and Jurisdiction
Anyone who wants to contest a will (Testamentsanfechtung) in a purely German succession essentially has to clarify two things: the ground for avoidance and the...
Giving Up Your German Home: Proof for the Tax Office When Emigrating
Anyone who moves abroad and no longer wants to be taxed in Germany on their worldwide income must above all clarify one thing: has the...
German Public Sector Supplementary Pension When Emigrating: VBL Pension, Refund and Tax
Anyone who was employed in the German public sector and leaves Germany usually takes a second entitlement with them in addition to the statutory pension:...
Community of Heirs with Property Abroad: Partition under German Law
Three siblings jointly inherit a house in the south of France. Two want to sell, one sister wants to keep it. For a community of...
Estate Insolvency with a Foreign Element: Jurisdiction, Duty to File and Heirs’ Liability
If the deceased last lived in Spain, left a holiday home in France or the heirs themselves live abroad, estate insolvency with a foreign element...
German Inheritance Tax: Duty to Notify Foreign Assets under Section 30 ErbStG
Anyone who inherits an account in Switzerland, a flat in Spain or a securities account with a foreign bank must at the same time observe...
Inheritance Tax between the USA and Germany: What the Treaty Provides
Anyone who owns assets in the United States, has emigrated to the USA or inherits from relatives in America faces the question of which state...
Further publications can be found in the archive
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