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Practical knowledge on succession planning, holding structures, foundations, and tax-optimised wealth structuring. Florian Enders, Steuerberater (German tax advisor) in Frankfurt/Taunus.
Schenkung Ten-Year Period in a Care Case: Niessbrauch & the Welfare Office 2026
The donor needs long-term care: can the welfare office claw back despite the ten-year period? Why a Niessbrauch does not suspend it (BGH X ZR 140/10). All three 2026 periods explained.
Unreported Schenkung: Notification Duty, Deadline, Penalties & Voluntary Disclosure 2026
Schenkung below the Freibetrag not reported, what to do? § 30 ErbStG requires notification within three months. When the notification duty falls away and how voluntary disclosure protects you.
Erbschaftsteuer Table 2026: Allowances and Tax Rates (7-50%) in Full
Erbschaftsteuer table 2026: all Freibetraege (500,000 EUR spouses, 400,000 EUR children), three tax classes, rates 7-50 percent - as a table plus four worked examples.
Selling Your Erbteil 2026: Buyers, Prices, Right of Pre-emption of Co-heirs
When the co-heir community is blocked, the individual Erbteil (share in the estate) can be sold. The truth about prices (typically 30-50 percent below value), buyers, right of pre-emption and tax consequences.
Transferring a House, the 10-Year Period and Care 2026: Avoiding the Sozialhilferegress
Anyone who transfers the house and becomes a care case within 10 years risks a clawback by the social welfare authority. How § 528 BGB / § 93 SGB XII works and how to reduce the risk.
Transferring a house with a lifelong right of residence in 2026: costs, taxes, risks
Transferring a house to the children and continuing to live there yourself - how the lifelong right of residence works for tax, what it costs, and when Niessbrauch is the better choice.
Disinheriting a child without Pflichtteil in 2026: is it really possible?
Disinheriting a child without Pflichtteil: these 5 strategies really work in 2026. Conditions under § 2333 BGB, pitfalls and costs at a glance.
Calculating Niessbrauch 2026: Value Reduction Table and Practical Examples
Calculating Niessbrauch correctly - capital value formula, BMF mortality table, value reduction table 2026, practical examples for 55, 65 and 75-year-olds with concrete figures.
Schenkung Freibetrag 2026: Using 400,000 EUR per Child Every 10 Years
Schenkung allowances 2026 strategically: 400,000 EUR per child and parent every 10 years. Chain gifts, notification under § 30 ErbStG, family calculations.
Schenkung in a Care Case: Sozialamt Clawback 2026 (§ 528 BGB)
When the donor becomes a care case, the Sozialamt reclaims the Schenkung (§ 528 BGB). How the ten-year period works in 2026 - and why a reserved Niessbrauch does not protect here.
Teilungsversteigerung of the Erbengemeinschaft 2026: When a Co-Heir Blocks
When a co-heir blocks the dissolution of the Erbengemeinschaft, the only remaining route is Teilungsversteigerung. Here the process, the costs, the proceeds - and why it should only ever be the last option.
Disinheriting because of Break of Contact: §§ 1938, 2333 BGB 2026
Disinheriting because of break of contact under §§ 1938, 2333 BGB: what is legally possible, why the Pflichtteil mostly remains and which alternatives actually work.
Enterben 2026: Requirements, Pflichtteil and Consequences
Enterben does not automatically mean coming away empty-handed. What you need to know in 2026 about the testament, Pflichtteil, § 2333 BGB and the tax consequences.
Inheritance and Debts 2026: Is the Heir Liable?
Inheritance and debts 2026: when the Erbe (heir) is liable for Nachlassverbindlichkeiten (estate liabilities), how liability can be limited to the estate (§§ 1975, 1990 BGB) and which deadlines apply.
Inheritance Tax and Pflichtteil 2026: How Do They Interact?
Inheritance tax and the Pflichtteil (compulsory share) 2026: how the asserted Pflichtteil is taxed for the entitled person (§ 3 ErbStG), is deductible for the Erbe (heir) (§ 10 ErbStG) and why the Geltendmachung (formal assertion) is the tax lever.
Lawyer's Fees in a Teilungsversteigerung as a Nachlassverbindlichkeit: BFH II R 10/23 (2026)
The BFH confirms: lawyer's fees directly connected to a Teilungsversteigerung are deductible as a Nachlassverbindlichkeit under § 10 Abs. 5 Nr. 3 Satz 1 ErbStG - even when the Erbengemeinschaft was already managing the estate. What II R 10/23 means.
Gifting a Life-Insurance Policy with a Reserved Niessbrauch: BFH II R 27/22 (2026)
The BFH clarifies: anyone gifting a capital life-insurance policy with a reserved Niessbrauch cannot deduct the usufruct from the gift's value. What ruling II R 27/22 of 28.01.2026 means for succession planning.
Life Insurance and the Beneficiary Designation: Five Cases Where the Money Lands with the Wrong People
Five rulings from the BGH and regional courts show how fast the beneficiary designation in a life or pension policy turns into a trap - from the race against the heirs to the wrong 'spouse'. With a checklist for your own policy.
okELSTER 2026: Your Tax Return in One Click - What the State Fills In and What You Had Better Not Forget
okELSTER goes nationwide on 1 July 2026. What the one-click tax return fills in for you, what it systematically leaves out, and why the Bestandskraft trap on forgotten deductions gets expensive - explained by a tax advisor.
Compulsory-Share Penalty Clauses Compared (2026)
Pflichtteilsstrafklausel in the Berliner Testament: standard, Jastrow and remarriage compared - with model wording, tax consequences and a practitioner's recommendation.
BFH on Grundsteuer Baden-Wuerttemberg 2026
The BFH confirms the Baden-Wuerttemberg land-value model. What owners and heirs need to know in 2026 and which options still remain.
Dubai Real Estate 2026: DIFC Will & German Inheritance Tax
Dubai real estate for German investors 2026: why without a DIFC Will Sharia inheritance law threatens, and the German Erbschaftsteuer trap fully bites without a tax treaty.
Renouncing Inheritance: Missed Deadline? Anfechtung 2026
You missed the six-week deadline for the Ausschlagung (renunciation of inheritance)? An Anfechtung (challenge of decisions) under § 1954 BGB can rescue you - if the conditions are met. Your 2026 roadmap.
Disclaiming Inheritance among Siblings 2026: Conflict, Strategy, Consequences
When one sibling carries out the Ausschlagung (disclaimer of inheritance), the shares and responsibilities shift for the others. Consequences, conflict scenarios and practical strategies.
Erbschaftsteuer 2026: Allowances, Tax Rates, Guide
Erbschaftsteuer in Germany 2026 - who pays what, which allowances apply, how the tax is calculated and how you legally save tax. Main guide from the Steuerberater with worked examples.
Calculating Erbschaftsteuer 2026: Formula, Calculator, Examples
Calculate Erbschaftsteuer yourself - full formula, step-by-step guide, worked examples for children, spouses, siblings and third parties. With online calculator and practical tips.
Erbschaftsteuer Allowances 2026: Table and Practical Examples
Erbschaftsteuer allowances 2026 by degree of kinship - full table covering all relatives and third parties, Versorgungsfreibetraege and worked examples for children, spouses, siblings.
Erbschaftsteuer Siblings 2026: Why It Becomes Expensive
Siblings inherit in tax class II with only EUR 20,000 allowance - Erbschaftsteuer almost always applies. Strategies for reduction with practical examples from the Steuerberater.
Erbschaftsteuer on Real Estate and Houses 2026: Valuation, Exemptions
Erbschaftsteuer on real estate - how the tax office values houses, which exemptions apply to the Familienheim, how preparation can halve the tax bill. With practical examples.
Erbschaftsteuer for Children 2026: Freibetrag, Tax Rates, Strategies
Erbschaftsteuer for children - 400,000 EUR Freibetrag per parent, when children must pay, tax rates and legal strategies to reduce the burden. With worked examples from a Steuerberater.
Transferring a House in 2026: Instructions, Costs, Pflichtteil, Care
Transferring a house in Germany in 2026 - instructions in 7 steps, Schenkungsteuer, Pflichtteil, Sozialhilferegress within 10 years, lifelong Wohnrecht. Main guide with worked examples and authority links.
Niessbrauch 2026: Definition, Tax Treatment, Reservation, Practice
Niessbrauch in Germany 2026 - what it means, how it works for tax purposes, when the reserved usufruct makes sense and which practical pitfalls you need to know. A main guide from the tax adviser.
Niessbrauch on a House 2026: Transfer, Tax, Strategies
Reservation Niessbrauch on house and real estate - how the transfer works for tax, which clauses have to be in the Schenkung contract, what is different for let and for owner-occupied property.
Niessbrauch Disadvantages for Children 2026: 7 Points from Practice
When parents gift the house with a reservation Niessbrauch, the children often receive less than they think. 7 typical disadvantages that are regularly overlooked in practice - and solutions.
Pflichtteil 2026: claim, amount and calculation
Calculating the Pflichtteil (compulsory share, § 2303 BGB) in 2026: who is entitled, how high it is, what deadlines apply. With tables, examples and notes on the supplementation claim.
Wealth planning for Profisportler 2026: the 7 biggest traps
Profisportler (professional athletes) earn a lot, often briefly - and lose disproportionately often. These 7 wealth traps hit Bundesliga players in 2026.
Zweite Meinung from a Steuerberater: When it Pays Off
When a tax-law second opinion protects wealth: concrete triggers, process, costs and six-figure cases from Frankfurt advisory practice.
Vermoegensschutz: The 7 Biggest Risks for Familienvermoegen
Vermoegensschutz (asset protection) comes before Nachfolgeplanung. The 7 biggest risks for your Familienvermoegen 2026 - with concrete counter-strategies and practical examples.
Wegzugsteuer 2026: how high, when due, how plannable
Wegzugsteuer in Germany 2026: who pays it, how high it is, which deferral applies and when the Wegzug becomes plannable. Main guide with worked examples, country comparison and timeline.
Wegzugsteuer for Privatpersonen 2026: When It Really Applies
Wegzugsteuer for Privatpersonen is often misunderstood. Anyone leaving as a pure investor is usually not affected - anyone holding shareholdings is. Here the delimitation with worked examples.
Avoiding Wegzugsteuer 2026: 7 Legal Strategies from Practice
Avoiding Wegzugsteuer is legally possible - provided the structures are in place three to five years before the Wegzug. Seven strategies from advisory practice, with worked examples and authority links.
Zugewinngemeinschaft and Inheritance 2026
How does the Zugewinngemeinschaft affect the Erbe? Share of the estate, Zugewinnausgleich and why the matrimonial property regime decides over hundreds of thousands.
Berliner Testament 2026: Template, Pflichtteil, Mistakes
How to draft a Berliner Testament correctly in 2026: template, Pflichtteil risk, tax pitfalls and the most common mistakes - with worked examples from practice.
Unternehmensnachfolge 2026: Tax Planning in 5 Steps
Unternehmensnachfolge tax-optimised: valuation, exemption under §§ 13a, 13b ErbStG and handover in 5 steps - up to 100 % tax-free.
§ 7 (8) ErbStG 2026: BFH on the GmbH Gift Fiction
When do GmbH shares become an unintended Schenkung? § 7 (8) ErbStG and the 2024 BFH rulings on the retroactive Schenkungsteuer trap explained.
The Steuerberater as Mediator in Succession Conflicts 2026
When families break apart over succession, the Steuerberater becomes the first port of call. Which role he is allowed to take, where the limits lie, and how to prepare in advance.
Familienstiftung 2026: Erbersatzsteuer and Protection
Setting up a Familienstiftung 2026: Erbersatzsteuer every 30 years, Pflichtteilsergaenzung under § 2325 BGB, administrative-asset test and the 3-million threshold in Hesse.
Holding-Struktur 2026: Taxes, Sperrfrist, Pitfalls
Holding-Struktur set up correctly: 1.5 % instead of 26.4 % tax, share-for-share exchange under § 21 UmwStG, 7-year Sperrfrist, GrESt pitfalls, Verwaltungsvermoegen test.
Inheriting a Medical Practice: What Your Heirs (Maybe) Will Get
What happens to a medical practice when the owner dies? Gnadenquartal, KV seat, professional-licence clause - and three structures that secure the practice value for the family.
Taking Over a Medical Practice 2026: Valuation, Financing, KV Procedure
Practice acquisition for doctors taking over: modified income-capitalisation method, apoBank financing, KV selection procedure, goodwill depreciation. Concrete numbers and three BSG rulings.
Statutory Succession 2026: Who Inherits Without a Will?
Statutory succession in 2026 explained: who inherits without a will? Ordering system, inheritance quotas for spouses and children, typical pitfalls.
Nachfolgeplanung: why early decisions count
Business succession is not an event, it is a process. Anyone who starts early secures assets, saves tax and protects the family.
Schenkung an Kinder 2026: Pflichtteil, Clawback, Special Cases
Lifetime Schenkungen to children: Pflichtteilsergaenzung, clawback and the special cases of parent-to-child transfer in 2026. With worked examples from advisory practice.
Erbausschlagung Costs 2026: Notar, Court, Lawyer in Overview
What does the Erbausschlagung (renunciation of inheritance) cost? Notar fees, court costs, optional lawyer fees - all cost blocks for 2026 with tables, practice examples and saving tips.
Erbengemeinschaft Among Siblings 2026: Conflicts, Strategies, Taxes
An Erbengemeinschaft (community of heirs, §§ 2032 ff. BGB) among siblings is the most common conflict source in inheritance law. Typical dispute scenarios, solution strategies and tax consequences - explained by a German tax advisor.
Erbengemeinschaft With Real Estate 2026: Dissolve, Sell, Take Over
When a property is part of the estate, most conflicts arise. Strategies for dissolution: sale, takeover by one Miterbe or Teilungsversteigerung (judicial partition by auction) - with tax consequences.
Transferring the House to One Child and the Pflichtteil 2026
Parents want to transfer the house to only one child - what happens to the Pflichtteil claims of the other children? Here are the practical strategies and the tax consequences.
Transferring a House and Paying Off Siblings 2026: Calculator and Strategies
If the parents transfer the house to one child, the other siblings usually have to be paid off. Here are the formulas, the tax traps and the practical strategies for fair distribution.
Cost of an Ueberschreibung in 2026: Notary, Land Registry, Tax
What does it cost to transfer a house? Notary fees under GNotKG, Grundbuch fees, Schenkungsteuer in an overview with worked examples for 200k, 500k and 1 million fair market value.
Waiver of Niessbrauch now taxable: BFH ruling IX R 4/24 (2026)
The BFH overturns its decades-long line: anyone giving up a reserved Niessbrauch (German usufruct) for consideration pays income tax. What ruling IX R 4/24 of 10 October 2025 means for parents, transferors and advisers.
Niessbrauchsrecht in the Grundbuch 2026: Eintragung, Deletion, Effect
Registering the Niessbrauchsrecht in the Grundbuch - procedure, costs, form, effect against later owners, insolvency and forced auction. With practical examples.
Testament 2026: Forms, Foundations, Pflichtteil, Strategy
The Testament in Germany 2026 - handwritten or notarial, Berliner Testament, single Testament, Erbvertrag. Which form fits, how the Pflichtteil works, and which mistakes lead to invalidity.
What to Do When Someone Dies: The First Steps and Deadlines
What to do when a loved one dies: the most important steps in the first hours, days and weeks. Totenschein, Sterbeurkunde, Erbschein, deadlines, common mistakes.
Wegzugsteuer sole traders 2026: Entstrickung and the Betriebsstaette
Wegzugsteuer hits sole traders differently from GmbH shareholders - via § 4 Abs. 1 Satz 3 EStG (Entstrickung). Here the practitioner's overview with avoidance through the Betriebsstaette.
Wegzugsteuer Profisportler 2026: Monaco, Switzerland, Image-GmbH
Profisportler with their own image-rights GmbH fall under § 6 AStG when leaving Germany for Monaco or Switzerland. Here the practice for tennis, football, esport and motor sport.
Writing a Testament 2026: Guide, Template and 7 Errors
Writing a Testament correctly in 2026: step-by-step guide, handwritten template and the most common errors that make your Testament invalid.
Disinheriting a Spouse 2026: Pflichtteil and Strategy
Disinheriting a spouse in 2026: using Pflichtteil, matrimonial property regime and Berliner Testament strategically - with worked examples and current case law.
Disinheritance for Grober Undank: § 530 BGB vs § 2333 BGB
Disinheritance for Grober Undank (gross ingratitude) 2026: the difference between § 530 BGB (revoking a Schenkung) and § 2333 BGB (withdrawing the Pflichtteil) with practical examples.
Contesting a Testament 2026: Grounds, Deadlines & Chances
Contesting a Testament: which grounds the BGB provides, how the 1-year deadline under § 2082 BGB runs, what success chances exist and when the Pflichtteil is enough.
Familienpool GmbH & Co. KG: Bundling Family Assets 2026
Setting up a Familienpool as a GmbH & Co. KG: bundle family assets in a tax-optimised structure, retain control and use Freibetraege cleverly in 2026.
International Inheritance Law 2026: EU-ErbVO in Practice
International inheritance law and the EU-ErbVO 2026: which law applies to cross-border succession and when a choice of law pays off.
Niessbrauch Schenkung: Saving Tax with the Reservation 2026
Niessbrauch Schenkung saving tax: with a reservation Niessbrauch you can reduce the Schenkungsteuer in 2026 by up to 60%. Calculation, examples, pitfalls.
Verschonungsabschlag § 13a ErbStG: Up to 100% Tax-Free
Verschonungsabschlag § 13a ErbStG: How to transfer your company with 85% or 100% exemption tax-free. Requirements, pitfalls and practical examples 2026.
Testament before the Notar: Costs & Process
What does a notarial Testament cost in 2026? Current GNotKG fee table, process at the Notar, sample calculations and when the Notarkosten pay off.
Pflichtteilsverzicht 2026: contract and costs
Pflichtteilsverzicht (waiver of compulsory share, § 2346 BGB) contract: notarial form, realistic costs and how to negotiate settlements strategically. With a worked example.
Disclaiming Inheritance 2026: Deadline & Costs
Disclaiming inheritance 2026: six-week deadline, costs from 30 EUR, who then inherits, Pflichtteil (compulsory share) option and what to do if the deadline is missed.
Disclaiming Inheritance: Template & Form
Template and form for the Erbausschlagung (renunciation of inheritance). Formal requirements under § 1945 BGB, content of the declaration, Notar costs and why a simple letter is not enough.
Disclaiming Inheritance: Who Inherits Then? Statutory Succession
Who inherits when you disclaim the Erbschaft (inheritance)? Statutory succession under § 1953 BGB, the ordnung - class system of Erben (heirs) and special cases among siblings.
Erbfall 2026: Steps and Deadlines
An Erbfall brings grief and legal duties at the same time. Which deadlines start running immediately, what you have to do as an heir, and where mistakes get expensive.
Setting up a Notfallordner: checklist in 7 categories
Set up a Notfallordner (emergency folder for German estate planning) step by step: 7 categories from power of attorney to digital legacy. What belongs in it and where to keep it.