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  • Capital Gains Tax
  • Central wills registry (Zentrales Testamentsregister)
  • Centre of vital interest (Lebensmittelpunkt)
  • Certificate of executorship (Testamentsvollstreckerzeugnis)
  • Certificate of inheritance (Erbschein)
  • Certificate of tax deductibility (Zuwendungsbescheinigung)
  • Chain Gift (Kettenschenkung)
  • Charity (Wohltätigkeitsorganisation)
  • Choice of Law (Internationales Privatrecht)
  • choice of law clause (Rechtswahlklausel)
  • Civil Law Partnership (Gesellschaft bürgerlichen Rechts)
  • Civil Law Partnership Register (Gesellschafterregister)
  • Civil partnership (eingetragene Lebenspartnerschaft)
  • Civil Registration Office (Standesamt)
  • Class Legacy (Gattungsvermächtnis)
  • Clawback (Pflichtteilsergänzung)
  • Codicil (zusätzliches Testament)
  • Commercial Register (Handelsregister)
  • Community of accrued gains (Zugewinngemeinschaft)
  • Community of co-heirs (Erbengemeinschaft)
  • Company Register (Unternehmensregister)
  • Conflict of Laws
  • Contract of inheritance (Erbvertrag)
  • Corporation (Kapitalgesellschaft)
  • Council Regulation (EU) 2016/1103
  • Court custody of a Will (amtliche Verwahrung)
  • Court of Protection (Betreuungsgericht)
  • Curator of the Estate (Nachlasspfleger)
  • Curatorship for the protection of the creditors of the estate (Nachlassverwaltung)
  • Current beneficiary (Bezugsberechtigter)
  • Custodian (Betreuer)

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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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© J-H. Frank, Fachanwalt Erbrecht 2025
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