Co-entrepreneurship When Donating Limited Partnership Shares Under Usufruct in Germany
Usufruct is a popular means of structuring the transfer of shares in commercial partnerships in succession planning in Germany. A long-standing and popular...
Archive for the author ‘Martina Weisheit’
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Transfer of Business Assets: German Federal Constitutional Court reviews Inheritance and Gift Tax
The German Federal Constitutional Court (BVerfG) is once again reviewing the constitutionality of the Inheritance and Gift Tax Act (ErbStG). In one case (Ref....
Caution When Donating Real Estate in Germany With External Financing
The donation of real estate held as private assets is a popular way of transferring wealth to the next generation and is common practice in Germany. The...
Moving to Switzerland from Germany – Watch out for Tax Pitfalls
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...
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