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German Tax Law

German ProbateGerman Succession & Inheritance LawGerman Tax LawInternational ProbateWills and Succession Planning

Is there a Residential Nil Rate Band in Germany?

Yes, but only if the decedent was resident in Germany or a EU-member state Under German inheritance tax law (Erbschaftsteuer), the beneficiaries may claim an additional German tax relief for property of the deceased used as the family home (Familienheim), if the deceased gives said property to offspring (children or grandchildren), see section 13 para. 1 nr. 4 German Inheritance and Gift Tax Act (link). However, this additional German inheritance tax relief is only available,…
Bernhard Schmeilzl
December 4, 2023
German ProbateGerman Succession & Inheritance LawGerman Tax LawInternational ProbateProperty in GermanyWills and Succession Planning

How to mitigate German inheritance tax

Checklist for UK testators who own assets in Germany If someone who is domiciled in England, Wales or Scotland owns assets in Germany, they need to be aware of the fact that the German tax authorities (Finanzamt) may levy tax on these German assets or - in the worst case scenario - on the testator's entire global estate (in additon to HMRC taxing that same estate as well). Summary of German inheritance tax rules for…
Bernhard Schmeilzl
November 3, 2023
German ProbateGerman Succession & Inheritance LawGerman Tax LawInternational Probate

German Inheritance Tax Forms

Where to download the official German Estate and Gift Tax Forms If an estate comprises German assets or if a beneficiary to an estate is resident in Germany, then German inheritance tax ("Erbschaftsteuer") must be paid. Depending on the circumstances of the case, this German estate tax is levied either on the entire global estate of the deceased or at least on the portion of the estate which was gifted to the beneficiary who is…
Bernhard Schmeilzl
February 25, 2019
Family LawGerman LawGerman Succession & Inheritance LawGerman Tax Law

Adoption of an Adult in Germany

How to adopt an adult under German law. And why people do it. Adopting an adult person (Erwachsenenadoption) is increasingly popular in Germany, especially in wealthy cities like Munich, Frankfurt or Berlin. Why so? Because a child -- including an adopted adult -- is entitled to claim the maximum German personal gift & inheritance tax allowance of EUR 400,000. More distant relatives, for instance nieces and nephews, only have a meager EUR 20,000 tax allowance…
Bernhard Schmeilzl
February 7, 2019
Austrian ProbateEuropean ProbateGerman ProbateGerman Succession & Inheritance LawGerman Tax LawInheritance Law SwitzerlandSwiss Probate

International Probate USA and Europe

Is a USA Grant of Probate valid in Europe? No, it is not. If a US citizen who passed away has owned assets in Europe, then the US executor (or their US probate lawyer dealing with this international estate) will have to obtain separate grants of probate (or letters of administration) in each and every European country where the decedent held assets. A grant issued by a U.S. probate court is of no use in…
Bernhard Schmeilzl
January 28, 2019
Conveyancing GermanyGerman LawGerman ProbateGerman Tax LawProperty in Germany

How to find a Plot of Land in Germany

Practical tips on researching German property (real estate) online Many of our clients want to sell German property. Either because they move abroad or because they have inherited German real estate and decide not to keep it. Some of our clients in Anglo-German inheritance cases do not even know where exactly the German plot of land is located. They just have heard rumours that "granny, uncle or aunt so and so" had owned property in…
Bernhard Schmeilzl
November 27, 2018
German LawGerman ProbateGerman Succession & Inheritance LawGerman Tax LawWills and Succession Planning

If your Parent or Child passes away while having been resident in Germany…

... then German Succession Rules do apply to the Estate! Since August 2015, all EU members (except for UK, Ireland and Denmark) apply the same basic rule: The national succession laws of that country shall apply in which the decedent had his or her last habitual residence (EU Succession Regulation, EU 650/2012). Thus, if your parent or your child has been permanently living in - for instance - Germany, France or Spain and sadly dies…
Bernhard Schmeilzl
March 6, 2018
German LawGerman Succession & Inheritance LawGerman Tax LawWills and Succession Planning

“I want to make a Gift to my Child in Germany…”

... but my son-in-law / daughter-in-law shall not benefit from such a gift or inheritance! Is that possible under German law? Yes, it certainly is possible. Spouses are sometimes under the impression that they have an automatic entitlement to any gift the other spouse receives, whether as a lifetime gift or as an inheritance. Simply by virtue of the fact they are married. Under German law, this is certainly not the case. Unless the spouses…
Bernhard Schmeilzl
February 8, 2018
German LawGerman ProbateGerman Succession & Inheritance LawGerman Tax LawInternational ProbateWills and Succession Planning

This is what a German Gift Tax & Inheritance Tax Bill really looks like

Understanding a German Inheritance Tax Statement Inheritance tax in Germany is calculated very differently from the IHT in the United Kingdom. First of all, under German law, not the estate as such is being taxed but each individual beneficiary. Secondly, each beneficiary has an individual tax rate and an individual tax allowance, based on the amount received and the degree of kinship. And, last not least, German law applies the concept of gift tax which…
Bernhard Schmeilzl
January 18, 2018
Business in GermanyCivil actionCriminal LawGerman Corporate LawGerman Tax LawGerman Tort LawGoing to courtLitigation in GermanyM&A Germany

Forensic Accountant for Business Litigation in Germany

You need to understand German company accounts for a German lawsuit? In order to win a business or corporate law suit, understanding the numbers is often equally important as knowing the legal aspects of the case. The same is true if you plan to acquire a German business. Thus, the German-British litigation lawyers as well as the M&A experts at Graf & Partners (www.grafegal.com) regularly team up with German forensic accountant Hermann Werle. Hermann obtained…
Bernhard Schmeilzl
November 3, 2017