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German Civil Code

German civil law is codified in the German Civil Code ("Bürgerliches Gesetzbuch", abbreviated "BGB"). An English translation is available here: https://www.gesetze-im-internet.de/englisch_bgb/index.html

 

 

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News

08/03/2024 German Growth Opportunities Act: A Legacy and other claims to transfer domestic assets are subject to German Inheritance Taxbility

08/02/2024 Germany: Amendment to the Rules on the Taxation of Lifetime Benefits from Foreign tax-priviledged Retirement Assets

07/11/2023 Tax Court of Münster: Distributions upon the Termination of a Trust may be Subject to German Income Tax

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