Latest Posts in the WINHELLER Blog:

• Cash Register Reporting to the German Tax Office: Action Required for Electronic Cash Register Systems by July 31, 2025

  Jul 1, 25 • Tax Law – Miscellaneous • No Comments • Alexander Bosch
  

  The transitional period is over: since January 01, 2025, electronic cash register systems must be reported to the tax office in Germany. The previous transitional regulation for reporting electronic cash registers ended at the turn of the year 2024/2025. Companies that […]

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• Moving to Switzerland from Germany – Watch out for Tax Pitfalls

  Jun 13, 25 • International Tax Planning • No Comments • Martina Weisheit
  

  Switzerland is a place with a high quality of life for many people, and not just because of its beautiful landscape. In addition, in most cantons there is no inheritance tax on inheritance to descendants and spouses. All the more reason […]

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• Family Foundations in Germany: Entry in Transparency Register is Mandatory

  Jun 13, 25 • Assets, Foundations, Succession • No Comments • Johanna Rengel
  

  Family foundations are a popular instrument in Germany for securing assets across generations and pursuing private or entrepreneurial goals in the long term. However, since the tightening of money laundering legislation, transparency has also become a top priority in German foundation […]

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• Gifting and Inheriting Crypto Assets: Making Clever Use of Tax Opportunities in Germany

  Jun 13, 25 • Crypto Assets, Inheritance Law • No Comments • Meike Hagel
  

  Cryptocurrencies have long been more than just a niche investment. They are increasingly establishing themselves as an integral part of the asset planning of wealthy private investors – also with regard to gifts and inheritances. But how can Bitcoin, Ethereum and […]

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• BMF Letter on the Taxation of Cryptocurrencies in Germany: This Applies since March 2025

  Jun 13, 25 • Crypto Assets • No Comments • Stefan Winheller
  

  On March 6, 2025, the German Federal Ministry of Finance (BMF) published an updated letter on the income tax treatment of crypto assets, which replaces the previous letter dated May 10, 2022. Fortunately, the letter does not introduce any burdensome tightening […]

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• Foreign Nonprofits in the German Charity Register

  Jun 6, 25 • Donations • No Comments • Anna Danner
  

  In order for German donors to receive tax benefits for their donations, they need a donation receipt from the recipient organization. The German Federal Ministry of Finance (BMF) provides binding sample forms for such donation receipts. However, not every organization may […]

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• Minority Protection in German Associations: Calling of General Meetings by the Courts

  Jan 23, 25 • Nonprofit Associations • No Comments • Johannes Fein
  

  In a recent decision dated September 05, 2024 (case no. 27 W 73/24), the Hamm Higher Regional Court (OLG) rejected an association’s appeal against the court’s authorization to convene a general meeting. The case shows how important the rights of association […]

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• Special Representatives in German Associations: Delegation of Duties and Liability

  Jan 17, 25 • Nonprofit Associations • No Comments • Johannes Fein
  

  In order to cope with the number of tasks that arise, clubs or associations in Germany have the option of a special representative in accordance with Section 30 of the German Civil Code (BGB). If an association has a special representative, […]

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• The Berlin Will and Compulsory Portion Penalty Clause in Germany

  Dec 17, 24 • Inheritance Law • No Comments • Johanna Rengel
  

  How to ensure that the sole heir actually remains the sole heir The Berlin will, whether drawn up by hand or by a notary, is a common way in Germany for married couples to make their last wishes known. The purpose […]

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• Competencies of the German Foundation Board: Considerations for Founders when Drafting the Articles of Association

  Nov 14, 24 • Assets, Foundations, Succession • No Comments • Boris Piekarek
  

  Foundations, both charitable and private family foundations, typically have both a board of directors and a foundation board. The latter is often also referred to as a board of trustees, supervisory board, administrative board or similar. Strong and weak foundation boards […]

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