Attorney for Inheritance and Gift Tax in Germany

German Inheritance and Gift Tax

Consulting on company succession and estate planning in Germany

Inheritance tax and gift tax are key considerations in succession planning. Inheritance tax applies to the transfer of a deceased person’s assets, while gift tax is levied on gratuitous inter vivos transfers (gifts).

Inheritance and Gift Tax Attorney

Distinct regulations for family businesses and large corporations

The German government revised tax regulations on asset transfers during one’s lifetime and upon death with the 2016 inheritance tax reform. New rules were established for family businesses and so-called large acquisitions of business assets exceeding EUR 26 million.

Moreover, numerous other regulations must be adhered to when transferring assets. Alongside inheritance, gift, and income tax factors, corporate and inheritance law issues are also intertwined.

Our experienced team will assist you in all relevant areas and develop tailored solutions for your succession planning.

Tax-optimized estate planning for your assets

Early succession planning enables optimal utilization of tax structuring options and existing legal benefits. With the right tools, the tax case can be optimized, and undesired tax and company law consequences can be avoided. Possible tools include:

  • Utilizing wills
  • Selecting the correct legal form for inheriting company assets
  • Precise drafting of partnership agreements
  • Designing foundations (e.g. family foundations)

In cases of succession due to death, tax and legal advice from a consultant is also vital for a tax-efficient transfer. Here as well, we can devise a tax-optimized solution for you, such as by asserting claims for a compulsory portion or waiving an inheritance.

Personalized company succession across borders

We advise entrepreneurs to address their business succession early. This offers the significant advantage of more flexible organization during one’s lifetime than after death. This becomes particularly important if cross-border structures exist, for example, if an entrepreneur is based in Germany, has a subsidiary in Belgium, and owns real estate assets in Spain.

Our team will develop legally compliant and tax-optimized solutions for transferring your assets to future generations. We prioritize a customized and comprehensive succession plan that primarily considers your interests, but also your family’s ideas. We assist you in both the conceptualization and implementation stages.

Asset structuring and asset protection

Gift and inheritance tax can become relevant even if you’re not yet contemplating succession, or even intending to implement it. Why? Many entrepreneurs strive to safeguard their assets from all potentialities during their lifetime. This includes:

  • Divorce
  • Insolvency
  • Personal liability risks

With this so-called asset protection, it’s advisable to distribute assets across multiple units during asset structuring. This enables allowances, tax rate advantages, and protection mechanisms to be activated. The most beneficial way to establish such structures is via gift tax, whereby allowances and preferential provisions can concurrently ensure that no payment burden arises.

Our legal and tax services for your asset succession

  • Inheritance and gift tax structuring advice
  • Planning for tax and legal asset structure (asset protection)
  • Planning for national and international asset succession
  • Structural modifications under reorganization tax law
  • Continuous support for income tax
  • International tax planning, inclusive of relocation and relocation planning

Your attorney for queries on inheritance and gift tax

Tax matters are a crucial part of succession planning. With proper preparation, both types of tax can be leveraged to your advantage. Our attorneys are at your disposal at any time.

The most convenient way to reach us is via e-mail ( or by phone (+49 69 76 75 77 85 22). Please feel free to contact us with your queries.

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Or give us a call: +49 69 76 75 77 85 22