Support for Estate/Probate Proceedings in Germany
We advise and assist clients acting as executors or trustees of common law jurisdiction (including U.S.A., England & Wales, Singapore, Canada, Australia, New Zealand, Hong Kong) with regard to German law. Our services include:
- Obtaining recognition of validity from German probate courts for international wills and the issuance of German Letters Testamentary (Testamentsvollstreckerzeugnis) for foreign executors
- Assisting with obtaining German Certificate of Heirship (Erbschein) for estates of foreign nationals or domiciliaries
- Providing legal representation for foreign heirs, beneficiaries, executors, administrators and trustees of estate in connection with obtaining assets held by German banks, insurance companies and financial institutions, passing both through or outside of probate
- Assisting with the preparation and filing of German estate, inheritance, and gift tax returns for German and foreign heirs and beneficiaries to ensure recognition of payments of foreign gift and estate taxes in Germany and deduction of such payments from any German estate, inheritance and gift tax liabilities
- Representing executors, administrators, heirs, beneficiaries and trustees before German probate courts and taxation authorities, including obtaining tax clearance for the release of German assets passing to foreign heirs and beneficiaries and defending against claims of unwarranted German estate, inheritance and gift taxes
- Consulting regarding the structuring and timing of distributions from foreign trusts by foreign trustees to German resident beneficiaries to minimize any German inheritance and gift tax liabilities
Upon request, we offer consultation via Zoom. For general information on how to join an instant meeting through an email invite, please visit the Zoom website.
News
- Germany: Amendment to the Rules on the Taxation of Lifetime Benefits from Foreign tax-priviledged Retirement Assets
- Tax Court of Münster: Distributions upon the Termination of a Trust may be Subject to German Income Tax
- BFH: A legacy of German Real Estate is not subject to limited inheritance tax liability
- BFH: The Treaty does not prevent Germany from imposing Inheritance Tax on the Acquisition of a U.S. citizen beneficiary resident of Germany even if he has stayed no longer than 10 years in Germany
- German Inheritance Tax: Tax-free Exemptions in 2023
- German Federal Civil Court: Application of English law can Violate German Public