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Blog - Internationales Recht

Choice of court agreement pursuant to Article 5 EU Succession Regulation

von Timo Seeburger (Kommentare: 0)

Choice of court agreement pursuant to Article 5 EU Succession Regulation

Since 17 August 2015, the Regulation (EU) Nr. 650/2012 has harmonized the conflict of laws of the Member States, i.e. it determines the applicable law in cross-border succession cases throughout Europe.

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German Inheritance Tax

von Peter Scheller (Kommentare: 0)

German Inheritance Tax

Germany taxes the acquisition of property upon death and gifts inter vivos. In addition, there are other taxation events, such as a substitute inheritance tax for family foundations. Inheritance tax is not an estate tax, but a transfer tax.

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