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  • FamFG
  • Family Foundation (Familienstiftung)
  • Family home (Familienheim)
  • Federal Court of Justice (Bundesgerichtshof)
  • Federal Fiscal Court (Bundesfinanzhof)
  • Fiduciary Arrangement (Treuhandverhältnis)
  • Final beneficiary (Anfallsberechtigter)
  • Fiscal Domicile
  • Forced Heir (Pflichtteilsberechtigter)
  • Forced share (Pflichtteil)
  • Foreign family foundation (Ausländische Familienstiftung)
  • Foreign family pool of assets (Familien-Vermögensmasse ausländischen Rechts)
  • Foreign pool of assets (Vermögensmasse ausländischen Rechts)
  • Foreign pool of assets with the purpose to bind assets (Vermögensmasse ausländischen Rechts, deren Zweck auf die Bindung von Vermögen gerichtet ist)
  • Foreign Transaction Tax Act (Außensteuergesetz)
  • foundation (Stiftung)

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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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