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  • Ecclesiastical purposes (kirchliche Zwecke)
  • Election of succession law under the European Succession Regulation
  • Equalization of accrued gains (Zugewinnausgleich)
  • Estate (Nachlass)
  • Estate accounting (Rechenschaftsbericht)
  • 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)
  • executor for an extended administration period (Dauertestamentsvollstrecker)
  • extended administration of the estate (Dauertestamentsvollstreckung)
  • Extended unlimited inheritance tax liability (erweiterte unbeschränkte Erbschaftsteuerpflicht)

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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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