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Glossary


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  • Abusive tax scheme (Missbrauch von rechtlichen Gestaltungsmöglichkeiten)
  • Acceptance of inheritance (Erbschaftsannahme)
  • Accrual of a legacy (Anwachsung eines Vermächtnisses)
  • Accrual of inheritance (Anwachsung)
  • Act on Proceedings in Family Matters and in Matters of Non-contentious Jurisdiction
  • Administrator
  • Affirmation in lieu of an oath (eidesstattliche Versicherung)
  • Agreement as to succession (Erbvertrag)
  • Alternate Heir (Ersatzerbe)
  • Annuity (private Rentenversicherung)
  • Appropriate occasional gifts (übliche Gelegenheitsgeschenke)
  • Association (Verein)

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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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