Category

German Tax Law

German Corporate LawGerman LawGerman Tax LawGerman Tort Law

German Legal Expert Witness Services — CPR Part 35 Compliant

Instruction of Experts on German Law for UK Court Proceedings When English litigation involves cross-border elements, proving German law as a question of fact requires an expert who not only possesses authoritative knowledge of the German legal system but also fully appreciates the rigorous procedural demands of the jurisdiction of England and Wales.   The German law firm Schlun & Elseven (www.SE-Legal.de) specializes in providing Civil Procedure Rules (CPR) Part 35 compliant expert reports on…
Bernhard Schmeilzl
November 2, 2026
Business in GermanyBusiness Tax & Fiscal ObligationsCriminal LawGerman Tax Law

Navigating German White-Collar Criminal Investigations 

Navigating a tax fraud (Steuerermittlung) or other white-collar criminal investigation (Wirtschaftsstrafverfahren) in Germany is a daunting experience even for a German citizen, let alone for foreign executives. The German legal system operates under an inquisitorial civil law framework that differs significantly from US or UK common law jurisdictions. Whether your company just experienced a dawn raid by German customs (Zoll), by a German tax investigation unit (Steuerfahndung) or the German criminal police, is faced with…
Bernhard Schmeilzl
October 27, 2026
Conveyancing GermanyEstate PlanningEuropean ProbateGerman ProbateGerman Real Estate LawGerman Tax LawInternational Probate

Why You Should Sell Inherited German Property Within 12 Months from the Date of Death

German Inheritance Tax on Property If you inherit real estate located in Germany, it is generally subject to German inheritance tax (Erbschaftsteuer). Whether you actually have to pay tax in Germany depends on the total value of the estate (Erbmasse) and your familial relationship to the deceased (Verwandtschaftsverhältnis). However, a potential German tax liability always looms. How the German Tax Authorities Value Property The German tax office (Finanzamt) assesses the property through a specialized department…
Bernhard Schmeilzl
October 20, 2026
Business in GermanyEmployment Law GermanyGerman Citizenship and ImmigrationGerman Labor LawGerman Tax LawPosting Skilled Workers to GermanyStarting Business

How to Lawfully Post Skilled Workers to Germany

Experts in Global Mobility, Visas and Residence Law in Germany The German law boutique SE Legal specialises in cross-border employee assignments and secondments to Germany. The firm's legal experts have many years of practical experience with everything non-German expats and their family members need. The SE Global Business Mobility lawyers can assist specifically in the following areas: Secondment of third-country (ie. non-EU) nationals to Germany, particularly from the UK and from the USA Assignments of…
Bernhard Schmeilzl
August 20, 2026
Business in GermanyBusiness Tax & Fiscal ObligationsEmployment Law GermanyGerman Labor LawGerman Tax Law

Posting Employees to Germany: Employment, Immigration and Social Security Risks

Checklist for UK Companies Posting Employees to Germany Guest Article by Martin Halfmann, LL.M. | Employment Lawyer at Schlun & Elseven A UK company sending an employee to Germany for a project, a client engagement, or market development work is not simply moving one person across a border. Three separate legal regimes apply at once - employment standards, immigration, and social security and tax - and each has its own rules, its own thresholds, and…
SE Legal
August 11, 2026
Business in GermanyConveyancing GermanyEstate PlanningFamily 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
German ProbateGerman Succession & Inheritance LawGerman Tax LawInternational ProbateWills and Succession Planning

Is there a Residential Nil Rate Band in Germany?

Yes, but only if the decedent was resident in Germany or a EU-member state Under German inheritance tax law (Erbschaftsteuer), the beneficiaries may claim an additional German tax relief for property of the deceased used as the family home (Familienheim), if the deceased gives said property to offspring (children or grandchildren), see section 13 para. 1 nr. 4 German Inheritance and Gift Tax Act (link). However, this additional German inheritance tax relief is only available,…
Bernhard Schmeilzl
December 4, 2023
German ProbateGerman Succession & Inheritance LawGerman Tax LawInternational ProbateProperty in GermanyWills and Succession Planning

How to mitigate German inheritance tax

Checklist for UK testators who own assets in Germany If someone who is domiciled in England, Wales or Scotland owns assets in Germany, they need to be aware of the fact that the German tax authorities (Finanzamt) may levy tax on these German assets or - in the worst case scenario - on the testator's entire global estate (in additon to HMRC taxing that same estate as well). Summary of German inheritance tax rules for…
Bernhard Schmeilzl
November 3, 2023
German ProbateGerman Succession & Inheritance LawGerman Tax LawInternational Probate

German Inheritance Tax Forms

Where to download the official German Estate and Gift Tax Forms If an estate comprises German assets or if a beneficiary to an estate is resident in Germany, then German inheritance tax ("Erbschaftsteuer") must be paid. Depending on the circumstances of the case, this German estate tax is levied either on the entire global estate of the deceased or at least on the portion of the estate which was gifted to the beneficiary who is…
Bernhard Schmeilzl
February 25, 2019
Family LawGerman LawGerman Succession & Inheritance LawGerman Tax Law

Adoption of an Adult in Germany

How to adopt an adult under German law. And why people do it. Adopting an adult person (Erwachsenenadoption) is increasingly popular in Germany, especially in wealthy cities like Munich, Frankfurt or Berlin. Why so? Because a child -- including an adopted adult -- is entitled to claim the maximum German personal gift & inheritance tax allowance of EUR 400,000. More distant relatives, for instance nieces and nephews, only have a meager EUR 20,000 tax allowance…
Bernhard Schmeilzl
February 7, 2019