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Overview – Private wealth and private client law in Germany

Private wealth and private client law in Germany is characterised by a high number of tax and legal regulations on the one hand and a high level of judicial review on the other. This article gives an overview of the most relevant topics.

Tax

by Dr. Andreas Richter, POELLATH, Dr. Katharina Hemmen, POELLATH
24 October 2018
  • tax law
  • private wealth
  • trusts
  • foundations
  • Estate Planning
Private wealth and private client law – The German legal and tax system offers some flexibility.
Private wealth and private client law – The German legal and tax system offers some flexibility.

Introduction

Private wealth and private client law in Germany is characterised by a high number of tax and legal regulations on the one hand and a high level of judicial review on the other. Not only the civil and finance courts, but also the state and federal constitutional courts, ensure the consistent and proportionate application of German civil and tax law.

In recent decades, private wealth and family-owned enterprises have been growing. Accordingly, private wealth and private client law in Germany primarily deals with individuals living in Germany and German family-owned companies structuring assets in Germany and other jurisdictions.

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Law Business Research_The Private Wealth and Private Client Review_Germany_September 2018

 

This article was first published in: Law Business Research, The Law Reviews, The Private Wealth an Private Client Review, Chapter Germany, pp. 202-208, September 2018

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The author

Dr. Andreas Richter

POELLATH

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The author

Dr. Katharina Hemmen

POELLATH

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