Archive for the author ‘Johanna Rengel’

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  April 13, 2026

  When Is A Gift Subject to Tax in Germany?

  Consider gift tax for special occasions Many people use occasions such as the Easter holiday, Christmas, or birthdays to give gifts to family members. Wealthy...
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  Feb. 10, 2026

  Transferring A GmbH to A Family Foundation in Germany: Social Security Obligation for GmbH Managing Directors

  Transferring a limited liability company (GmbH) managed by its founder as managing director to a family foundation is a proven and fiscally advantageous...
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  Nov. 11, 2025

  Transfer of Assets with Usufruct in Germany: Tax-efficient Solution also for Securities and Crypto

  Usufruct is a proven tool for asset and succession planning in Germany. It allows assets to be transferred during the transferor’s lifetime, while the...
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  Aug. 14, 2025

  Execution of Wills in Germany: Tips for Optimal Structuring

  Anyone who draws up a will in Germany wants to ensure that their last wishes are carried out reliably and smoothly. To this end, the testator can appoint a...
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  June 13, 2025

  Family Foundations in Germany: Entry in Transparency Register is Mandatory

  Family foundations are a popular instrument in Germany for securing assets across generations and pursuing private or entrepreneurial goals in the long term....
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  Dec. 17, 2024

  The Berlin Will and Compulsory Portion Penalty Clause in Germany

  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...
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  May 10, 2024

  Private Handwritten Will in Germany

  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...