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All Posts By

Bernhard Schmeilzl

Business in GermanyConveyancing GermanyEstate PanningFamily LawGerman Corporate LawGerman ProbateGerman Real Estate LawGerman Succession & Inheritance LawGerman Tax LawProperty in GermanyWills and Succession Planning

How to transfer German property to your children or grandchildren tax free

Estate planning in Germany by way of a property management partnership (vermögensverwaltende Personengesellschaft, Familiengesellschaft) If you own (or have inherited) property in Germany, it makes sense from a German tax mitigation perspective to transfer some or all of it to your children or grandchildren during your lifetime. In fact, as early on as possible. Because this allows you to take advantage of the high German gift and inheritance tax allowances multiple times. One particularly efficient…
Bernhard Schmeilzl
January 7, 2025
Conveyancing GermanyEstate PanningGerman ProbateGerman Succession & Inheritance LawWills and Succession Planning

How to mitigate German Gift and Inheritance Tax by way of Niessbrauch (usufruct, life interest, reservation of benefit)

Why German estate planners and tax lawyers love the tool "lifetime gift with a reserved life interest" Any German testator who has offspring and who owns a significant estate and therefore asks their German tax lawyer about estate planning advice on how to transfer the family wealth onto the next generation without paying unneccessary German gift tax or inheritance tax, will, inter alia, be proposed to make use of the standard German estate planning tool…
Bernhard Schmeilzl
October 4, 2024
Conveyancing GermanyEuropean ProbateGerman ProbateGerman Succession & Inheritance LawInternational ProbateProperty in Germany

Can an inheritance in Germany become time-barred?

How long do I have to claim a German inheritance? In international succession and probate cases, it is not unusual that one or more beneficiaries cannot be found for quite some time, either because they have left Germany many years ago and have not stayed in touch with their family, so nobody knows where they now live. Or because the heirs (especially if intestacy rules apply) are very distant relatives, for example third degree cousins,…
Bernhard Schmeilzl
July 3, 2024
Business in GermanyCivil actionDebt collectionGoing to courtInternational LitigationLitigation in Germany

Costs of Debt Collection in Germany

Pre-action letter and issuing civil claim against debtor in Germany If you have a claim against a person or a business who are based in Germany and who are unwilling to pay, you will in many cases have to take that debtor to court in Germany, unless you have been able to agree your own country as place of jurisdiction in a contract (which is not quite that easy to do, especially in consumer contracts).…
Bernhard Schmeilzl
May 17, 2024
German ProbateGerman Succession & Inheritance LawGoing to courtInternational Probate

What is a Vorbescheid in German probate proceedings?

German probate registry "announces" the content of the grant to be issued The standard German grant is called Erbschein, i.e. certificate of inheritance. In contrast to grants in common law jurisdictions, such an Erbschein does not name executors or administrators. Instead, the german Erbschein specifies the "heirs", i.e. the beneficiaries and - if more than one - their respective shares in the German estate. How to apply for a German grant of probate is explained…
Bernhard Schmeilzl
April 30, 2024
German ProbateGerman Succession & Inheritance LawInternational ProbateWills and Succession Planning

Can Brits with domicile in Germany avoid the German Compulsory Share Rules?

Theoretically yes, by using a choice of law clause in the will, but German Supreme Court established high hurdles If the deceased - regardless of their nationality - had their habitual residence (which is essentially identical with the main residence) in Germany prior to their death, German inheritance law applies, including the provisions on the compulsory share / forced heirship (Pflichtteil). More on those Pflichtteil rules here: https://www.crosschannellawyers.co.uk/what-are-the-german-forced-share-rules/ Thus, spouses and offspring, and even parents…
Bernhard Schmeilzl
February 13, 2024
Civil actionCriminal LawGerman LawGerman Tort LawGoing to courtInternational Litigation

Covert Audio Recordings are illegal in Germany

Recording phone or video calls without all-party consent is a criminal offence Journalists from common law jurisdictions are often surprised or even shocked when they learn that any kind of audio recording - whether covert or open - is illegal under German law, unless the speaker who is being recorded addresses "the public", for example makes a political speech. Such an audio recording without all party consent is even a criminal offence in Germany, see…
Bernhard Schmeilzl
February 9, 2024
European ProbateGerman LawGerman Tort LawGoing to courtLitigation in Germany

EU Court: Patients entitled to a full copy of their medical file free of cost

German law which stated that physicians / hospitals can demand reimbursement for costs no longer applicable Right to obtain the full patient records under German law Under German law, every patient is entitled to obtain a full copy of the patient file kept by their physician or the hospital (defined as "the treating party", see section 630g German Civil Code, titled "Inspection of Medical Records". However, this was subject to the patient being willing to…
Bernhard Schmeilzl
February 6, 2024