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  • Parental custody (elterliche Sorge)
  • Partnership (Personengesellschaft)
  • Payable on death account (Vertrag zu Gunsten Dritter auf den Todesfall)
  • Permanent home (ständige Wohnstätte)
  • Petition to determine heirship (Erbenfestellungsklage)
  • Place of effective management (Ort der Geschäftsleitung)
  • Post-mortem Power of Attorney (Postmortale Vollmacht)
  • Power of appointment (Bestimmungsrecht)
  • Power of attorney (Vollmacht)
  • Preliminary heir (Vorerbe)
  • Principle of Universal Succession (Gesamtrechtsnachfolge)
  • Probate Court (Nachlassgericht)
  • Probate Records (Nachlassakte)
  • Probate research
  • Promise to make a gift (Schenkungsversprechen)
  • Property law (Sachenrecht)
  • Property regime of community of property (Gütergemeinschaft)
  • Property regime of separation of property (Gütertrennung)
  • Property Tax (Grundsteuer)
  • Public Limited Company (Aktiengesellschaft)
  • Public-benefit purposes (gemeinnützige Zwecke)

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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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