• In a capital increase, the equity of a GmbH is raised.
• There are three ways to increase the company’s capital: a cash capital increase, a contribution in kind, and a capital increase from company reserves.
• In practice, the cash capital increase is the most common option. The associated costs are relatively low, and the process can be implemented quickly and with minimal complexity.

• The liquidation of a GmbH is a formalized and strictly regulated process.
• Liquidation typically takes between 12 and 24 months to complete.
• Engaging professional advisors is advisable, particularly in the case of larger companies.

• Shareholders may withdraw from a German GmbH if there is compelling cause, if a withdrawal agreement is concluded, or if the articles of association provide for a right of withdrawal.
• A notarial certification is required when shares are transferred to third parties, the company itself, or fellow shareholders.
• No notarial certification is required if the shares are redeemed (Einziehung).

• Gifting real estate during one's lifetime is an effective means to reduce inheritance tax
• It is common to agree on reservations of use (e.g., right of residence and usufruct) and rights of reversal (e.g., in case of the recipient's insolvency) as part of the gift
• The gift of real estate requires the involvement of a notary

This article explains the imminent expiry of the binding effect of existing condominium resolutions under the WEMoG reform and what property owners and administrators need to know.

The transfer of a sole proprietorship to a newly established limited liability company (GmbH) can be advisable for economic and liability reasons.