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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
  • Capital Gains Tax
  • Central wills registry (Zentrales Testamentsregister)
  • Centre of vital interest (Lebensmittelpunkt)
  • Certificate of executorship (Testamentsvollstreckerzeugnis)
  • Certificate of inheritance (Erbschein)
  • Certificate of tax deductibility (Zuwendungsbescheinigung)
  • Charity (Wohltätigkeitsorganisation)
  • Choice of Law (Internationales Privatrecht)
  • choice of law clause (Rechtswahlklausel)
  • Civil partnership (eingetragene Lebenspartnerschaft)
  • Civil Registration Office (Standesamt)
  • Class Legacy (Gattungsvermächtnis)
  • Clawback (Pflichtteilsergänzung)
  • Codicil (zusätzliches Testament)
  • Commercial Register (Handelsregister)
  • Community of accrued gains (Zugewinngemeinschaft)
  • Community of co-heirs (Erbengemeinschaft)
  • Company Register (Unternehmensregister)
  • Conflict of Laws
  • Contract of inheritance (Erbvertrag)
  • Corporation (Kapitalgesellschaft)
  • Council Regulation (EU) 2016/1103
  • Court custody of a Will (amtliche Verwahrung)
  • Court of Protection (Betreuungsgericht)
  • Curator of the Estate (Nachlasspfleger)
  • Curatorship for the protection of the creditors of the estate (Nachlassverwaltung)
  • Current beneficiary (Bezugsberechtigter)
  • Custodian (Betreuer)
Selected: C

» Show all entries

News

12/31/2022 German Inheritance Tax: Tax-free Exemptions in 2023

07/02/2022 German Federal Civil Court: Application of English law can violate the German Public Policy

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

all news
© J-H. Frank, Fachanwalt Erbrecht 2023
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