Intra-Family Loans: Low Interest Rates Can Trigger German Gift Tax
An intra-family loan can provide a flexible way to preserve wealth and create opportunities for the next generation. However, if the interest rate is set too...
Latest Posts in the WINHELLER Blog:
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The Inherited Picasso: Legal and Tax Challenges of Art Inheritances in Germany
A painting hanging on a living room wall, a collection of contemporary art built over decades, or even the estate of a renowned artist: For many people, this...
Real Estate Transfers in Germany: New Standards for Interest-Free Installment Payments
Real estate transfers within a family – for example, as part of a succession planning arrangement – are often structured as installment payments of the...
How to Use Hurdle Shares Effectively in Germany: Taxation, Risks And Structuring Considerations
Employee equity participation is an important tool for start-ups, growth companies, and private equity structures to retain executives and key employees over...
Permanent Establishment: German Ministry of Finance Clarifies Key Criteria
The German Federal Ministry of Finance (BMF) has issued important administrative guidance on the definition of a permanent establishment and the circumstances...
Managing Director Liability in German gGmbH Ends With Termination of Executive Position
The German Federal Fiscal Court (BFH) has ruled that a managing director is no longer liable as the company’s statutory representative for tax...
Reform of German Associations Act: New Requirements for Foreigners’ Associations
The German federal government is planning to reform the German Associations Act (Vereinsgesetz). The focus is not on the general law governing associations...
Special Membership Rights in German Associations: Amendments to Articles of Association
Special membership rights granted to individual members receive particular protection under German association law. However, this does not mean that they...
Tighter Requirements for Nonprofit Articles of Association in Germany
Germany’s Federal Fiscal Court (BFH) has made it clear that imprecise articles of association can put an organization’s tax-exempt status at risk,...
Medical Certificates Required From the First Day of Illness: What Germany’s Proposed Rules Mean for NPOs
The German government’s “Program for Economic Recovery and Employment,” presented on July 2, 2026, includes far-reaching changes to German employment...
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