• 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.

The Federal Fiscal Court confirms: the tax exemption for the family home also applies when acquired via a civil-law partnership (GbR) – an important step for couples and families.

The Federal Court strengthens the “half-share principle”: anyone who incorrectly allocates broker commissions risks losing the entire claim.

A “Berlin Will” is a joint will made by spouses that follows a specific structure and legal logic.