Spouses who each own half of their home usually assume that the survivor will take over the family home tax-free in the event of inheritance. That's true - but only if you then live in the property yourself for ten years.

A supervisory board unanimously decides to remove and terminate the managing director - but the letter of termination is only signed by two of its three members. The managing director rejects the termination due to lack of authority. The Federal Labor Court (2 AZR 130/25) agreed with him in its decision of May 7, 2026: The termination is ineffective in analogous application of Section 174 Sentence 1 BGB.

Anyone who transfers real estate instead of cash as part of the equalisation of accrued gains can quickly trigger taxation under Section 23 of the German Income Tax Act (EStG). In its judgment of 18 June 2026 (8 K 901/23 E), the Münster Fiscal Court recognised a potential way to avoid this tax liability for the first time, while also demonstrating how easily the opportunity can be missed. A prenuptial or postnuptial agreement can provide a solution, whereas a divorce settlement agreement cannot.

Structurally a two-family house, but intended as a home for a single family – is that enough to trigger the equal-sharing principle under Section 656c BGB? In its judgment of 16 July 2026 (case no. I ZR 111/25), the Federal Court of Justice held: yes, but only if the buyer discloses their intended use no later than upon conclusion of the agency agreement. Anyone who waits until the viewing pays the full commission.

When someone purchases real estate, they generally buy what they see: a completed building with a known condition, existing lease agreements, and predictable income. In practice, however, another type of transaction has become established in which the closing of the purchase is deliberately postponed to a later date—the so-called forward deal.

Anyone selling real estate within the family often wishes to make the transaction easier to complete. A common solution is for the purchase price not to be paid in one lump sum, but in instalments over several years – without interest.