Marcus Niermann

Planned Revision Of The Attribution Taxation Of Foreign Family Foundations And Trusts

Foreign Law Of Succession Not Applied Despite Choice Of Law In Case Of Inadequate Compulsory Share

Final Version Of German Circular On Taxation Of Crypto Assets Published

Taxation Of Trusts In Germany: New Guidelines For Transparency And The Gift Taxation Of Distributions

Drastic Tightening Of Exit Tax As Of 1 January 2022

Federal Ministry Of Finance Reacts To Wächtler Decision Of ECJ: No Permanent And Interest-Free Tax Deferral When Moving To Switzerland

German Exit Tax In Its Current Form Violates The Agreement On The Free Movement Of Persons (AFMP) Between Switzerland And The EU