No separate assessment of a tax-specific contribution account in the case of private foundations with legal capacity under German civil law 2 November 2023
Fundamental judgement of the Federal Fiscal Court on the taxation of gains from the sale of cryptocurrencies 1 August 2023
Transfer of domestic real estate by way of a legacy is not subject to limited inheritance tax liability in Germany11 July 2023
A Question of Residence – On unlimited tax liability despite many years of work-related residence abroad26 January 2023
Compulsory Share – German Federal Court of Justice specifies requirements for the application of foreign inheritance law 2 November 2022
Taxation of Trusts in Germany – New Guidelines for Transparency and the Gift Taxation of Distributions10 May 2022
Return of capital – Circular by the German Federal Ministry of Finance sets out requirements for tax neutrality 3 May 2022