Archive for the category ‘Inheritance and Gift Tax’

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  Aug. 5, 2026

  Intra-Family Loans: Low Interest Rates Can Trigger German Gift Tax

  An intra-family loan can provide a flexible way to preserve wealth and create opportunities for the next generation. However, if the interest rate is set too...
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  Aug. 5, 2026

  The Inherited Picasso: Legal and Tax Challenges of Art Inheritances in Germany

  A painting hanging on a living room wall, a collection of contemporary art built over decades, or even the estate of a renowned artist: For many people, this...
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  April 13, 2026

  Family Assets And Lifetime Exemption in Germany: A Far-reaching Proposal on Inheritance Tax

  Many business owners in Germany have built up their wealth over decades, whether in the form of a business, real estate, or a securities portfolio. Now, there...
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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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  Nov. 11, 2025

  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....
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  Aug. 14, 2025

  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...
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  Feb. 19, 2024

  Inheritance and Gifting of Real Estate in Germany: Tax Advantages for Third Countries Too

  ECJ abolishes EU/EEA area condition When rented apartments and buildings are transferred to the next generation through a gift or inheritance, the German tax...