Archive for the category ‘Inheritance and Gift Tax’

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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...