Private Clients Update - Assets | Foundations | Succession
The update for entrepreneurs, investors and wealthy private individuals every two months
Our free newsletter is published every two months to inform you about current and general topics relating to assets, foundations and succession.
We keep it short and - hopefully - understandable, and practical anyway. The topics we cover are the subject of our daily work. Because asset optimization often goes hand in hand with tax issues, the newsletter will also regularly cover tax topics.
Current issue | October 2026
Tax Consequences of Leaving Germany: 5 Dangerous Misconceptions You Need to Know
International Tax Law
Moving abroad does not automatically mean that your tax obligations in Germany come to an end. In this article, we explain five common misconceptions that are particularly relevant when moving abroad and what those affected should keep in mind.
The Tax Omnibus Directive: Implications for the Taxation of German Companies
International Tax Law
The EU is planning far-reaching changes to tax law through the Tax Omnibus Directive. For German companies, these changes could have significant implications, particularly with respect to withholding tax, corporate restructurings, financing, and controlled foreign company (CFC) rules.
Inheritance Rights of Spouses in Germany: Full or Reduced Legal Share with Asset Equalization?
Inheritance Law
If a spouse is disinherited, they may be entitled to more than the standard statutory share of the estate. Depending on how the spouses’ assets have developed during the marriage, the so-called reduced legal share combined with a specific equalization of accrued gains may be financially much more favorable – a difference that can quickly become substantial in the case of larger estates.
German Court Reviews Inheritance Tax: Future of Business Asset Tax Relief Uncertain
Inheritance Tax
The German Federal Constitutional Court is reviewing whether the tax benefits available for transfers of business assets are compatible with the German Constitution. This has significant implications for business owners and succession planning, particularly with regard to whether the existing tax relief provisions will remain in place.