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Tax-optimised transfer of own home to relatives

In the case of inheritance, while it is possible to transfer an owner-occupied home to the remaining spouse free of inheritance tax, nevertheless, […]

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Child benefit entitlement – Disputes following initial vocational training

The entitlement to child benefit continues to exist even after the child’s 18th birthday and at least until their initial vocational training has been […]

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Right to a compulsory portion of a testator’s estate – 10-year time period in the case of gifting

There is sometimes a desire not to bequeath wealth that has been built up in accordance with the statutory succession rules. This can moreover be […]

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Measures to tackle the energy crisis and to combat inflation

Russia’s war on Ukraine triggered an energy crisis and clearly demonstrated the need to switch to a climate-neutral energy supply. The German Federal […]

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Compensation for flight delays between third countries

If a flight is delayed then an airline from the EU has to pay compensation to its passengers if the delay exceeds a certain amount of time. The ECJ […]

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The Berlin-style will (Berliner Testament) – Dispositions by childless married couples

In a Berlin-style will (Berliner Testament) spouses mutually appoint each other as heirs and determine that the mutual estate will devolve upon a […]

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Community of heirs – Which paths offer a way out?

According to German law, a community of heirs is automatically formed after someone dies and if there are several heirs who have been determined by […]

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Mini jobs – Adjustments to earnings thresholds

The earnings threshold for marginal part-time workers will, in future, be based on a weekly working time of ten hours at minimum wage conditions. The […]

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Pension contributions in income tax returns

In the coalition agreement as well as in interviews with Finance Minister Lindner, recently, the message has consistently been that, as of 2023, […]

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Giving gifts to carers leads to a reduction in estate assets

If close relatives receive a high level of care during their lifetime then there is the possibility of giving gifts to the caregivers; these gifts […]

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