When financing projects through crowdfunding, tax aspects must also be taken into account.

Even if the cause of damage was created by the decedent, resulting repair costs are not deductible as a liability of the estate.

Advance income tax payments due after the death of the testator are deductible as an estate liability.

Bavaria does not want to apply the directive on the application of the inheritance tax reform from last year that was adopted by the other federal states.

Inheritance tax on a settlement for a claim to a compulsory portion is based on the degree of relationship to the heir.

In order to be able to implement various changes in tax law in time for the federal elections, these were included in two legislative processes already underway, which have now been completed.

An inherited claim to a compulsory portion is subject to inheritance tax even if the testator himself never asserted the claim to a compulsory portion.

If the biological father is not also the legal father, the favorable tax class I still applies for a gift to the child.

When reporting a decedent's assets to the tax office, banks must also report assets held by a dependent branch abroad.

The Federal Fiscal Court has announced the proceedings in which a ruling is expected to be issued in 2017.