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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
  • Death Certficate (Sterbeurkunde)
  • Death registry (Sterberegister)
  • Deprivation of the forced share (Entzug des Pflichtteils)
  • Disclaimer of inheritance (Ausschlagung)
  • Disclosure of Inheritance (Anzeige des Erwerbs)
  • disposition mortis causa (letztwillige Verfügung)
  • Domestic property (Inlandsvermögen)
  • Domicile
  • durable execution of the estate (Dauertestamentsvollstreckung)
  • durable executor (Dauertestamentsvollstrecker)
  • Durable Power of Attorney (Vorsorgevollmacht)
Selected: D

» Show all entries

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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