d.i.i. – Funds in Insolvency
22. November 2024
Joint Will Invalid When One Spouse Lacks Testamentary Capacity Spouses often create a joint will, naming each other as sole heirs to safeguard against
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Decision by the Higher Regional Court of Karlsruhe on Habitual Residence in International Inheritance Law – Case No.: 14 W 50/24 Wx The habitual
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Cross-Border Inheritance and the EU Succession Regulation An increasing number of inheritance cases have an international dimension, for example, when the deceased has German
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Bequests and Gifts For married couples, the so-called Berlin Will or spousal will is particularly popular. It offers the advantage that after the death
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Decision of the German Federal Court of Justice (BGH) of May 22, 2024 – Case No.: IV ZB 26/23 Even after a divorce, a
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Parking Garage is Not Business Property – Ruling of the BFH on February 28, 2024, Ref.: II R 27/21 Real estate that is leased
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Decision of the OLG Oldenburg – Az.: 3 W 96/23 There is a lot to find behind the counter. Glasses and drinks, of course, coasters,
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Federal Fiscal Court Eases 90% Threshold Test – Case No.: II R 49/21 For family businesses and medium-sized companies, the question of future leadership often
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Decision of the Brandenburg Higher Regional Court (OLG) from March 19, 2024, Ref.: 3 W 28/24 Depression and alcoholism do not automatically lead to incapacity
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Ruling of the BFH on Tax Disadvantages due to Jastrowsche Clause The Berliner Testament is popular among married couples because it is particularly suitable for
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