No European Certificate of Succession if Third Parties Raise Legal Objections
Decision of the Higher Regional Court of Frankfurt: No European Certificate of Succession in Case of Disputed Objections, Also in Appeal Proceedings The Higher Regional
Legal Lexicon
No European Certificate of Succession if Third Parties Raise Legal Objections
Decision of the Higher Regional Court of Frankfurt: No European Certificate of Succession in Case of Disputed Objections, Also in Appeal Proceedings The Higher Regional
Input tax deduction not possible for shareholders before GmbH formation
Input tax deduction when founding a GmbH – Legal classification and current developments The formation of a limited liability company (GmbH) remains a popular choice
Commercial Agents’ Right to Free Provision of Aids
Claim to Free Provision of Work Tools by the Principal – New Developments in Commercial Agency Law Following the Federal Court of Justice Decision In
Roof renovation involves more than just the top roof layer
Roof Renovation: Scope, Legal Significance, and Current Developments The question of what is to be understood legally as a “roof renovation” is a regular concern
Gift Tax: Tax Class I Also Applies to Biological Father
Gift tax classification of donations from the biological but not legal father With its judgment of 27 November 2016 (Ref.: 1 K 1507/16), the Fiscal
Federal Court of Justice Clarifies Requirements for Revocation of Gift
Framework conditions for revoking a gift due to gross ingratitude – Insights into the case law of the Federal Court of Justice In the context
Challenge of Gifts Due to Gross Ingratitude: Burden of Proof Regulated
Challenging a Gift Due to Gross Ingratitude: Requirements for the Donor’s Burden of Proof Background and Significance of Challenging Gifts The challenge of a gift
Gift promises require a notarial agreement to be effective
The Legal Relevance of Formally Valid Gift Promises Intangible and tangible transfers in the form of gifts play a significant role both in family and
Revocation of a Gift Due to Gross Ingratitude: Comprehensive Review Required
Overall assessment in the case of revocation of a gift due to gross ingratitude In the context of gifts, motives, personal relationships, and the trust
Late Filing Penalty Despite Tax Refund? Münster Fiscal Court Requires Careful Exercise of Discretion
With its judgment of June 14, 2024 (Case No. 4 K 2351/23), the Münster Tax Court clarified that the imposition of a late filing penalty
Marriage Contract in International Marriages
Ruling of the Berlin Court of Appeal on Immorality Due to Lack of Language Skills Marriages between partners of different nationalities are not uncommon. In
Origin Labeling for Melons and Tomatoes
ECJ on Geographical Indication of Origin – Case No. C-399/22 Consumers must not be misled regarding the geographical origin of a product. Consequently, melons
General Court Confirms Toy Figure Trademark
Application for Nullity of a 3D Trademark Rejected – Case No. T-298/22 The shape of the figures of a well-known toy manufacturer remains protected
Insolvency Proceedings Opened for d.i.i. 14 and dii. Wohnimmobilien Deutschland 2 Funds The insolvency of d.i.i. Deutsche Invest Immobilien AG, based in Wiesbaden, has now
Exclusion from Pension Equalization
Decision of the Berlin Higher Regional Court (KG Berlin) dated March 7, 2024, Case No. 16 UF 112/23 When a marriage fails and a
BGH on Photomurals and Copyright
Judgments of the BGH of September 11, 2024 – Case No.: I ZR 139/23 / I ZR 140/23 / I ZR 141/23 Photomurals and copyright
Immoral Damage in Online Trade
Judgment of the Higher Regional Court of Hamm dated April 16, 2024 – Ref. No.: 4 U 151/22 “Rate your purchase” – customers are
Tax Evasion: Exemption through Voluntary Disclosure
Returning to Tax Legality with Voluntary Disclosure Those who have concealed taxable income or provided incorrect or incomplete information to the tax authorities may be
Undeclared work can become costly – get help from an experienced attorney The accusation of undeclared work should not be underestimated and can lead to
Divorce where one spouse is not on board
Unlike when getting married, it is not necessary for both parties to say “I do” to a divorce. In fact, it may even be possible
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