Business Succession: Planning Under the Sword of Damocles of the German High Court Ruling (BVerfG) The inheritance and gift tax benefits under Sections 13a and 13b of the German Inheritance Tax Act (ErbStG) have for years been among the key tools for tax-optimized business succession. Â At the same time, ensuring a seamless business succession has become increasingly complex, as these […]
§13a Inheritance Tax Act 2026: Business succession – between tax relief and constitutional risk Business succession is not only a matter of family, leadership, and strategy, but also a key tax decision. Section 13a of the German Inheritance Tax Act (ErbStG) can significantly reduce the tax burden on business assets in the event of inheritance or a gift—provided that the […]
Inheritance in Germany: allowances for less inheritance tax Usually, anyone who experiences a death in the family also deals with inheritance. In Germany, inheritance is subject to tax. However, there are allowances that vary depending on the degree of relatedness and the amount of the inheritance. These allowances make it possible to pay less levy. This article explains the various […]
Inheritance and gift tax Germany: all you need to know Inheritances and gifts with a foreign link are becoming more common, including implications on inheritance and gift tax in Germany. This occurs when someone involved in the process resides in another country. Transferring assets in a different country can also cause this to happen. For example, this could include a […]
