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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
  • Ecclesiastical purposes (kirchliche Zwecke)
  • Election of succession law under the European Succession Regulation
  • Equalization of accrued gains (Zugewinnausgleich)
  • Estate (Nachlass)
  • estate debts (Nachlassverbindlichkeiten)
  • Estate inventory (Nachlassverzeichnis)
  • Estate Tax (Nachlasssteuer)
  • European Certificate of Succession (Europäisches Nachlasszeugnis)
  • European Succession Regulation (Europäische Erbrechtsverordnung)
  • Evidence of foreign law (Nachweis ausländischen Rechts)
  • Excerpt from the land registry (Grundbuchauszug)
  • Executor (Testamentsvollstrecker)
  • Extended unlimited inheritance tax liability (erweiterte unbeschränkte Erbschaftsteuerpflicht)
Selected: E

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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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