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 | April 2026
Taxation of A U.S. LLC in Germany | LLC Tax Check
International Tax Law
The German tax treatment of a U.S. LLC can vary between transparency and full corporate taxation. Our LLC Tax Check provides initial guidance – before you make the wrong decisions.
Reporting Requirements for Real Estate Transfer Tax in Germany: A Short Deadline With Major Consequences
Real Estate Transfer Tax
Anyone who misses the two-week deadline for filing a real estate transfer tax return risks incurring high costs: Reversals have no effect on tax liability – even if the purchase is rescinded. Learn why missing deadlines has permanent consequences and what you need to pay special attention to now.
Family Assets And Lifetime Exemption in Germany: A Far-reaching Proposal on Inheritance Tax
Inheritance And Gift Tax
The SPD’s “FairErben” proposal could significantly increase the cost of transferring assets: a one-time exemption, the end of the ten-year rule, and the elimination of tax reliefs would put pressure on larger estates and businesses.
When Is A Gift Subject to Tax in Germany?
Inheritance And Gift Tax
Gifts given on special occasions can become a tax trap if they are too generous. Case law now relies exclusively on what is considered socially acceptable. Therefore, anyone wishing to give larger sums of money needs a solid succession plan.
Tax Reform 2026: Plans for Income Tax And Cryptocurrencies in Germany
Crypto Assets
While the CDU and SPD are locked in a battle over income tax and top tax rates, the taxation of cryptocurrencies could also undergo a fundamental overhaul. Here’s what’s at stake for small and medium-sized businesses and crypto investors.
Permanent Establishment Reloaded: What The German Federal Ministry of Finance Plans for 2026
International Tax Law
The new BMF draft on permanent establishments turns existing rules upside down: A comprehensive overall assessment can suddenly make work-from-home arrangements, assignments abroad, and holding structures tax-risky.