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 | November 2025
Crypto Service Providers Must Report Customer Information to German Tax Authorities
Crypto Assets
From 2026, crypto service providers will have to report all transaction data to tax authorities – including for EU customers from abroad. This will put an end to anonymity in the crypto market, and anyone who has not yet declared their crypto profits now risks prosecution. Find out what the new law means for investors and why voluntary disclosure may now be the best form of protection.
Transfer of Assets with Usufruct in Germany: Tax-efficient Solution also for Securities and Crypto
Inheritance Law
Usufruct has long been a clever tool for asset and succession planning, and not just for real estate – securities and cryptocurrencies can also be transferred in a tax-efficient manner. Learn how you can save taxes with usufruct while continuing to benefit from your income – including practical examples and important tips for implementation.
Transfer of Business Assets: German Federal Constitutional Court reviews Inheritance and Gift Tax
Gift Tax, Inheritance Tax
The Federal Constitutional Court is reviewing the constitutionality of the Inheritance and Gift Tax Act, particularly with regard to the preferential treatment of business assets. The decision could have far-reaching consequences as early as 2025 – especially for entrepreneurs with preferentially treated business assets. Find out why it is now more important than ever to act quickly when transferring assets.
Extended Limited Tax Liability: Why the Austrian Tax Model Does Not Work When Moving to Dubai
International Tax Law
The often recommended route of first moving to Austria and then on to Dubai does not avoid “extended limited tax liability” in Germany – on the contrary: German tax liability can continue for up to ten years after the final move to a low-tax country. Read here to find out why this popular “trick” does not work and what consequences this has for expats.