Inheritance tax

You should not delay in getting to grips with the implications of inheritance tax in order to transfer assets to the next generation in a tax-efficient manner. We are there to advise you and help you to structure your assets accordingly, utilising allowances and choosing tax-optimised arrangements in your will.

One of the problems in this respect is that the constitutionality of German inheritance tax law is constantly being challenged. Most recently, with the ruling on 5 October 2011 regarding the subjects of tax brackets and tax relief on business assets, the Federal Fiscal Court again called into question the constitutionality of German inheritance tax law and called on the Federal Minister of Finance to join the proceedings. This is a situation that we are constantly monitoring.