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Estate Planning Council of CANADA

German Inheritance Law and Tax - 02/23

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Included: Video Recording / Slides / (1.5 hours) Do you have clients with relatives, property, inheritances or business in Germany? Learn about inheritance tax and planning strategies for residents and non residents. Part 1: German Inheritance Law Applicability of German inheritance law: Significance of last habitual residence and choice of law Splitting the estate in the case of foreign real estate Recognition of foreign wills/inheritance contracts German law on compulsory portions The Ordre Republic reservation in the absence of a right to a compulsory portion Part 2: German Inheritance Tax Inheritance tax liability (Unlimited inheritance tax liability for German residents, extended unlimited inheritance tax liability, limited inheritance tax liability on domestic assets) Inheritance tax allowances and tax rates Exemption amounts for business assets Double taxation in international inheritance cases, as only few DTAs exist Tax treatment of foreign trusts and foundations Dr. Marcus Niermann, Attorney-at-Law, Tax Advisor, Senior Associate / Berlin Erik Muscheites, Tax Advisor, Senior Associate / Frankfurt POELLATH - P+P Pöllath + Partners - www.pplaw.com

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