Erbrecht

Judgment of the Regional Court of Koblenz on March 14, 2024 – Case No.: 3 O 457/23 The gifting of savings books can be effective

Higher Inheritance Tax on Real Estate Expected

For inherited real estate, a significantly higher inheritance tax might apply from 2023. The reason is changes to the Valuation Act, which are part of

Former Partner Inherits Despite New Partnership

According to a decision by the Higher Regional Court of Oldenburg, the testamentary appointment of the life partner as heir can remain valid even if

Only one property can be exempt from inheritance tax as a family home

The family home can be inherited tax-free under certain conditions. However, as a judgment by the Munich Fiscal Court shows (Ref. 4 K 692/20), the

Gift and Compulsory Portion Supplement Claim

The reservation of the right of residence can still affect the compulsory portion supplement claim in the gift of a property even after more than

Optimally Structuring Business Succession

Succession planning presents a challenge for many medium-sized companies. According to a KfW study, approximately 465,000 medium-sized companies will face business closure by 2025. The

Renewed Signature Does Not Make Revoked Will Effective Again

If a will has been effectively revoked, it does not become valid again simply by the testator re-signing their last will. This has been decided

Inheritance law in cross-border succession cases

Within the European Union, the EU Succession Regulation governs which national law applies in cases of inheritance with an international element. With a holiday apartment

Inheritance and Legacy Have Different Consequences

Inheritance law distinguishes between inheritance and legacy. A will should be formulated accordingly. Only the heir also becomes the legal successor of the testator. If

Private Clients – Protection of Assets and Business

Private wealth and business assets require special protection. In this context, aspects of inheritance law and family law play a central role among others. Particularly