Specialized Tax Consulting for German Inheritance and Gift Taxes

For many years, s&w Steuerberatungsgesellschaft mbH has specialized in planning to optimize German inheritance and gift taxes —both in the business sector and for private assets. As your first point of contact for succession planning, we guide you through the entire process—from planning during your lifetime to the tax-efficient execution of transfers.

Structured Succession Planning for Business Assets

Our consulting services focus on structured succession planning for business assets, regardless of the legal form of the business. The goal is to avoid or minimize inheritance and gift tax liabilities while ensuring the long-term continuity of the business. In doing so, we take into account not only inheritance and gift tax issues but also the implications for income and corporate income taxes, as well as the corporate structure.

Domestic and Cross-Border Asset Transfers

We provide advice not only on domestic inheritances and gifts, but also on cross-border asset transfers. Differing legal systems, varying valuation methods, and international tax implications make early, strategic planning particularly important in these cases.

Changes in German Inheritance and Gift Taxes: What Entrepreneurs Need to Do

Recent developments in inheritance tax law—such as the Federal Constitutional Court’s expected ruling in early 2027 on the standard and optional exemptions for business assets (Sections 13a, 13b of the Inheritance Tax Act)—are creating additional uncertainty. This may prompt business owners to take timely action, review their arrangements, and adjust them as necessary.

Customized Plans for Anticipated Succession and Asset Transfer

We work with you to develop customized strategies for anticipatory succession planning, the transfer of business and personal assets, and protecting your family. In doing so, we collaborate closely with notaries and attorneys—such as SE Legal —to ensure that tax and legal considerations are optimally integrated.