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Life estate (Nießbrauch)

The German equivalent of a life estate is a usufruct (Nießbrauch). 


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Glossary

Please select a letter in the character list and then select the desired expression in the left column.

All0-9ABCDEFGHIJKLMNOPQRSTUVWXYZ
  • Land registry (Grundbuch)
  • Land Registry Code (Grundbuchordnung)
  • Lasting powers of attorney (Vorsorgevolllmacht)
  • Law on the Remuneration of Attorneys (Gesetz über die Vergütung der Rechtsanwältinnen und Rechtsanwälte - RVG).
  • Legacy (Vermächtnis)
  • Legalization (Legalisation)
  • Legatee (Vermächtnisnehmer)
  • Letters of administration
  • Letters testamentary in Germany
  • Life estate (Nießbrauch)
  • life insurance (Lebensversicherung)
  • Limited liability Company (Gesellschaft mit beschränkter Haftung)
  • limited liability partnership (Kommanditgesellschaft)
  • Limited tax liability (beschränkte Steuerpflicht)
  • Living Will (Patientenverfügung)
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News

06/11/2022 German Federal Fiscal Court Ruling on Gift Tax triggered by Distributions from a Foreign Trust

06/11/2022 German Federal Fiscal Court: Assets titled in Trust to which the Grantor has reserved comprehensive Powers are to be considered owned by him for German Inheritance and Gift Tax Purposes

08/10/2021 Cologne Court of Appeal: Application of English law can violate the German Public Policy

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© J-H. Frank, Fachanwalt Erbrecht 2022
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