Archive for the Author ‘Boris Piekarek’

Boris Piekarek

Attorney Boris Piekarek specializes in developing legal and fiscal wealth concepts and selecting legal forms for companies, real estate owners, and wealthy individuals. His key competency is optimizing wealth management in view of all aspects of real estate law, corporate law, and tax law.

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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 […]
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 […]
German Commercial Partnerships Soon to Be Taxed 15 Percent Corporate Income Tax!

Jun 30, 21 • Assets, Foundations, Succession • No Comments • Boris Piekarek

The calls of many small and medium-sized entrepreneurs in Germany have been heard. After the failed first attempt in 2000, it will be possible for shareholders of a general partnership (OHG) or a limited partnership (KG) to choose between income tax […]
Private Real Estate Investment: These Are the Available Structuring Options in Germany

Dec 22, 20 • Assets, Foundations, Succession, Real Estate Law • No Comments • Boris Piekarek

Real estate investments are in demand even in times of crisis. They are widely regarded as crisis-proof and stable in value. But what is the best way for a private person to invest in real estate in Germany? How an investment […]
How Much Capital Is Required to Set Up A German Family Foundation?

Apr 16, 20 • Assets, Foundations, Succession • No Comments • Boris Piekarek

This question comes up again and again: How much starting capital is actually required for a family foundation? Capital endowment of approx. 1 million euros is advisable In our experience, it is advisable to set up a long-term independent family foundation […]
Company Succession in Germany: Avoid The Restructuring of Securities!

Apr 3, 20 • Assets, Foundations, Succession • No Comments • Boris Piekarek

The daily practice of many German companies or entrepreneurs to restructure their securities portfolio, i.e. the purchase and sale of company securities and similar, is associated with considerable tax risks when it comes to company succession. Securities can be partly transferred […]
What are the Possible Functions of a Holding Company in Germany?

Jun 28, 19 • Assets, Foundations, Succession • No Comments • Boris Piekarek

In our last article we presented the legal and tax advantages of holding structures. All holding companies have one thing in common: the main operational purpose is to hold shares in companies. Apart from this, holding companies perform a variety of […]
Financial benefits for German companies through holding structures

Mar 29, 19 • Assets, Foundations, Succession • No Comments • Boris Piekarek

Business profits are exposed to various risks. Among distribution to the shareholders, they are subject to taxation with 25%, which is the regular German income tax on capital income. Simple holding structures help German residents and international investors to receive tax […]
Rent Control – Caution when increasing rents

Mar 31, 17 • Real Estate Law • No Comments • Boris Piekarek

Since June 2015, the German federal states can designate areas with a particularly tense housing market and apply a so-called rent control. When renting out a property in such area to a new tenant, the rent must not exceed the local […]
Termination due to outstanding rent despite the lapse of a lengthy period of time

Dec 28, 16 • Real Estate Law • No Comments • Boris Piekarek

The Federal Supreme Court (Bundesgerichtshof; “BGH”) has again given an important judgment for all tenants and landlords. The court ruled that an extraordinary termination of a (residential) tenancy agreement due to outstanding rent was still possible if the failure to pay […]