Your Topic Clusters
Protect assets. Organise succession.
For every focus area a compact overview plus the answers from real engagements. Sorted by topic, not by date.
Enterben (disinheritance) — Pflichtteil, strategy, practice
Everything on Enterben (disinheritance) under German law: how the Pflichtteil (compulsory share) actually works, when § 2333 BGB allows full withdrawal, and which structures protect your assets. Main guide plus four detail answers on Pflichtteil, Erbverzicht (waiver), Berliner Testament, and asset-protection strategies.
Open topic
Schenkung (lifetime gift) — Freibeträge, deadlines, strategy
Schenkungsteuer (gift tax), Freibeträge (tax-free allowances) every 10 years, Pflichtteilsergänzung (claw-back), Nießbrauchsschenkung (gift with usufruct), reporting duties — the key levers around lifetime Schenkungen in one structured overview.
Open topic
Holding & Familienpool — structure, protect, transfer
Holding structures, Familienpool as GmbH & Co. KG, the Verschonungsabschlag (relief discount) under § 13a/13b ErbStG, business succession — how to transfer and protect operating assets in a structured way.
Open topic
Erbe ausschlagen (renouncing inheritance) — deadline, cost, consequences, strategy
Erbe ausschlagen (renouncing an inheritance) in Germany 2026 — when it makes sense, how to do it, what it costs, who inherits instead. Main guide on the six-week deadline plus six detail answers on funeral cost, missed deadlines, template declaration, succession order, fees, and sibling constellations.
Open topic
Erbschaftsteuer (inheritance tax) — Freibeträge, rates, guide
Erbschaftsteuer in Germany 2026 — Freibeträge by kinship, tax rates by Steuerklasse (tax class), calculation, real-estate valuation, family-home exemption. Main guide plus five detail answers for children, siblings, real estate.
Open topic
Nießbrauch (usufruct) — definition, tax, Vorbehalt, practice
Nießbrauch (usufruct) in Germany 2026 — fundamentals, tax effect, Vorbehaltsnießbrauch (retained usufruct) on gifts, capital-value calculation, downsides for the next generation, land-register entry. Main guide plus five detail answers.
Open topic
Erbengemeinschaft (community of heirs) — dissolution, siblings, real estate, auction
Erbengemeinschaft (community of heirs) in Germany 2026 — dissolution strategies, sibling conflicts, partition of real estate, selling an Erbteil (heir share), Teilungsversteigerung (partition auction) as last resort. Main guide plus four detail answers.
Open topic
Haus überschreiben (transferring a home) — guide, cost, Pflichtteil, care
Haus überschreiben (transferring a home during lifetime) in Germany 2026 — everything on gifting real estate: Schenkungsteuer and Freibeträge, sibling buy-out, lifelong right of residence, Pflichtteil, social-welfare recourse (Sozialhilferegress) after 10 years. Main guide plus five detail answers.
Open topic
Testament (will) — types, template, Pflichtteil, strategy
Testament in Germany 2026 — handwritten or notarised Testament, Berliner Testament, Erbvertrag (inheritance contract). Main guide on basics and types plus six detail answers on Berliner Testament, Pflichtteilsstrafklauseln (penalty clauses), challenges, notary fees, drafting guide, and statutory succession.
Open topic
Wegzugsteuer (exit tax) — 2022 reform, level, planned avoidance
Wegzugsteuer (exit tax) in Germany 2026: who pays it, how high it is, which Stundung (deferral) applies, and which legal avoidance strategies work. Main guide plus detail answers on avoidance, private individuals, sole proprietorships, and professional athletes.
Open topic
Familienstiftung (family foundation) — securing wealth across generations
Setting up a Familienstiftung (family foundation), Erbersatzsteuer (substitute inheritance tax), Pflichtteil protection after 10 years, double foundation — how a Familienstiftung removes assets across generations from the direct reach of heirs.
Open topic
Pflichtteil strategy — waiver, reduction, structuring
Pflichtteilsverzicht (waiver), Pflichtteilsreduzierung (reduction), and Pflichtteilsergänzung (claw-back) thought through strategically. Main guide on the notarised waiver, detail answer on calculation and limitation, plus six robust FAQs covering § 2346 BGB, § 7 (1) No. 5 ErbStG, and BVerfGE 112, 332.
Open topic
Arztpraxis-Nachfolge (medical-practice succession) — inherit, sell, take over
Arztpraxis (medical practice) in the inheritance case: Gnadenquartal (grace quarter), Berufsträgerklausel (professional-licensee clause), Zulassung (licence) expiry under § 95 SGB V, and the tax levers § 16 (4) EStG + § 34 EStG on a sale. Main guide on the inheritance situation plus detail answer on a regular handover.
Open topic
What to do after a death — steps, deadlines, emergency file
What heirs must do in the first 48 hours, the first six weeks, and the first three months. Main guide on the first steps, detail answer on every deadline, and a practical guide to the emergency file. Includes § 1944 BGB, § 2259 BGB, and § 30 ErbStG.
Open topic
Professional athletes — asset protection: structures, expatriation, inheritance
Wealth-building and protection for professional athletes: image-rights GmbH, asset-managing holding, Wegzugsteuer under § 6 AStG, Schachtelprivileg (participation exemption) under § 8b KStG. Main guide on seven wealth traps and detail answer on relocation to Monaco / Switzerland.
Open topic