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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
  • General Fiscal Code (Abgabenordnung)
  • General Partnership (Offene Handelsgesellschaft)
  • German Civil Code
  • German tax resident (Inländer)
  • Germany-U.S. Estate and Gift Tax Treaty
  • Germany-U.S. Income Tax Treaty
  • Gift (Schenkung)
  • Gift mortis causa (Schenkung auf den Todesfall)
  • Gift tax (Schenkungsteuer)
  • Grant of Probate
  • Guardian (Vormund)
  • Guardian in absentia (Abwesenheitspfleger)
Selected: G

» 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

all news
© J-H. Frank, Fachanwalt Erbrecht 2022
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