Pursuant to § 1937 of the German Civil Code (BGB), a Will (Testament) is a unilateral disposition mortis causa (letztwillige Verfügung). Pursuant to § 2231 BGB, the testator can choose between two forms of regular Wills
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12/31/2019 Concerns about a reduction in the U.S. Estate and Gift Tax exclusions? Make a gift now to benefit from historical exclusion levels.
12/27/2019 The Curtailing of Stretch IRAs
12/15/2019 German Gift Tax on Distributions from a U.S. Trust to a German resident Subsequent to an Election under Art. 12 para 3 of the Germany-U.S. Estate and Gift Tax Treaty