Latest Posts in the WINHELLER Blog:

MiCAR: Updated Regulations for Cryptocurrency Issuers Effective from 30.06.2024

Sep 18, 24 • Banking Regulations, Digital Currencies • No Comments • Dr. Annette Wagemann

Since June 30, 2024, the German Financial Supervisory Authority BaFin has been overseeing issuers of ART (as per Title III of MiCAR) and EMT (as per Title IV of MiCAR), ensuring their compliance with the provisions of the MiCAR (Markets in […]
Thailand’s New Tax Rules: How They Affect Foreign Income

Sep 12, 24 • International Tax Planning • No Comments • Stefan Winheller

Thailand, while a favorite vacation spot for many Germans, also holds allure for expatriates. Tax amendments in Thailand Thai income tax rates, although not exceedingly low, are unable to contest with rates in conventional tax havens like Dubai. These rates fluctuate […]
Crypto Business Models in Germany: No License? No Crypto ATMs!

Sep 10, 24 • Banking Regulations, Digital Currencies • No Comments • Dr. Annette Wagemann

The German Federal Financial Supervisory Authority (BaFin) has issued a fresh reminder via a press release, highlighting the stringent regulatory requirements for operators of crypto business models in Germany. Services encompassing trading, custody, and advising in relation to cryptocurrencies are particularly […]
Cashing out Cryptos in Germany: Proof of Origin Necessary

May 13, 24 • Cryptocurrency taxation, Digital Currencies • No Comments • Stefan Winheller

Crypto investors looking to convert their digital currencies into fiat money, such as U.S. dollars or euros, and transfer the proceeds to their bank account, face the challenge of providing a proof of origin. This proof is essential to avoid suspicion […]
Private Handwritten Will in Germany

May 10, 24 • Inheritance Law • No Comments • Johanna Rengel

Essential considerations when creating a handwritten will The issue of what should transpire with one’s assets after one’s demise is one that eventually concerns many individuals. The larger the assets and the more offspring there are, the more challenging decisions become. […]
Crypto Investments in Foundations: Beneficial Tax Treatment of Staking Income in Germany

Apr 8, 24 • Assets, Foundations, Succession, Cryptocurrency taxation, German Tax Law • No Comments • Stefan Winheller

Large assets necessitate dependable, legally secure structures. Foundations, both charitable and family-based, have consistently played a significant role in the wealth planning of affluent individuals. Foundations can also provide various tax benefits, including those associated with crypto assets. Common goals among […]
No more immediate German Exit Taxation within Europe!

Apr 4, 24 • Assets, Foundations, Succession, International Tax Planning • No Comments • Boris Piekarek

The Federal Fiscal Court (Bundesfinanzhof, BFH) has issued a significant judgement on German Exit Taxation, which holds substantial importance for taxpayers, especially those relocating to Switzerland or an EU or EEA state. In the so-called Wächtler proceedings (BFH of 6 September […]
Inheritance and Gifting of Real Estate in Germany: Tax Advantages for Third Countries Too

Feb 19, 24 • Inheritance Law, Tax Law – Miscellaneous • No Comments • Elmar Krüsmann

ECJ abolishes EU/EEA area condition When rented apartments and buildings are transferred to the next generation through a gift or inheritance, the German tax authorities provide preferential tax treatment. Previously, this required that the property in question is situated in the […]
Reform of The German Lobby Register: Numerous Measures to Tighten Regulations from March 2024

Feb 12, 24 • Compliance • No Comments • Stefan Winheller

The Lobby Register Act has been in effect in Germany for nearly two years, and the related register has been a hot topic since its inception. The objective is to monitor who is attempting to sway political decisions and legislation, and […]
German Partnerships: MoPeG Brings Changes From 2024

Dec 20, 23 • Corporate Law • No Comments • Phillipp von Raven

The German Act on the Modernization of Partnership Law (MoPeG) symbolizes a reform in partnership law, striving to establish a contemporary and legally secure regulatory framework for partnerships in Germany. It has been labeled as “the work of the century” in […]