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Estate Planning Council of CANADA

German Inheritance Law and Tax

  • February 15, 2023
  • 12:00 PM - 1:30 PM (EST)
  • Virtual


Registration is closed

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


Registration $35 - 1.5 hours

This is a joint event with the International Estate Planning Council

No Charge for Estate Planning Council of Canada Members

Guests are welcome - this event is for professional Advisors only.

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