For the current edition of the reference book “Corporate Tax 2023”, our PE magazin tax law experts take a close look at the most important aspects of German tax law….
A taxpayer can have several residences in Germany and abroad at the same time. But which one is relevant for German tax purposes and when? A recent ruling by the Fiscal Court of Baden-Württemberg has made a decision on this....
Dealing with potential claims to a compulsory share is regularly a crucial issue in estate planning. This is particularly true in the case of cross-border successions – whether the future testator and the potential claimants of the compulsory share live in different states or the assets are distributed internationally (or both). A recent ruling by the German Federal Court of Justice now provides more legal certainty....
A taxpayer can have several residences in Germany and abroad at the same time. But which one is relevant for German tax purposes and when? A recent ruling by the Fiscal Court of Baden-Württemberg has made a decision on this....