Archiv für die Kategorie ‘Assets, Foundations, Succession’

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 […]
German Corporate And Family Foundations: Success Through Principles of Good Foundation Management

Jun 30, 20 • Assets, Foundations, Succession • No Comments • Stefan Winheller

Foundation boards face similar challenges in managing foundations as the managing directors of commercial enterprises. Consequently, the need for a binding code of conduct for foundation bodies when implementing the foundation’s purpose is also increasingly being discussed in the foundation sector […]
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 […]
Suspension of Rental Payments in Germany Due to Corona Crisis as From April 1, 2020

Apr 3, 20 • German Business Law, Real Estate Law • No Comments • Phillipp von Raven

Last week, the German Federal Government and the Bundestag, with the support of the Bundesrat, passed various laws in a fast-track process to mitigate the economic consequences of the corona pandemic. A whole bouquet of such regulations is contained in the […]
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 […]
A Face-off between Facebook and Digital Heirs in Germany

Jul 13, 18 • Digital Currencies, Inheritance Law, Privacy Law • No Comments • Dr. H. Elizabeth Kroeger

Karlsruhe, Germany, July 12, 2018. It’s another tiny notch in David’s belt in his battle with Goliath. Germany’s Federal Court of Justice (Bundesgerichtshof – BGH) has cast the die in a five-and-a-half year struggle between the parents of a deceased teenager […]
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 […]