Overviews

The diagram illustrates the usual process for a property purchase (who does what and when?), primarily serving the secure exchange of money against property.

Spouses often wish to agree on separate property in order to exclude property claims in the event of divorce. This has implications for inheritance as well; those are presented here as an overview. The most favourable solution should therefore be chosen carefully - intermediate solutions between community of gains (the legal matrimonial property regime) and separation of property are possible as well.

Regulations concerning allowances and tax progression sometimes make inheritance tax and gift tax confusing. The overviews on this page are intended to facilitate assessment.

In spite of being the standard collateral for real estate loans, the land charge serving as collateral has evolved into a complicated legal construct. This chart is mainly intended to illustrate the different legal levels.

This overview presents the options for the contribution of business assets to a GmbH as well as the advantages and disadvantages of these options.

This overview presents the options for the contribution of business assets to a GmbH as well as the advantages and disadvantages of these options.

This overview presents the options for the contribution of business assets to a GmbH as well as the advantages and disadvantages of these options.