Tax by Buse: Tax blog

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Tax Blog

Editor:

Oliver Stein ist Partner im Stuttgarter Büro der Wirtschaftskanzlei BUSE. Er bringt umfassende Expertise im internationalen Steuerrecht sowie in grenzüberschreitenden Transaktionen mit, insbesondere im deutsch-französischen Kontext.

Oliver Stein
Rechtsanwalt

Posts

Mitarbeiter im ausländischen Home office

Employees working from home abroad and the risk of creating a foreign permanent establishment for the employer

19.03.2026
Oliver Stein

Diagram with financial indicators as a symbolic image for performance-related earn-out in the sale of a company

Performance-related earn-out on the sale of a company
No reduced taxation under Sections 16, 34(3) EStG in the case of mandatory taxation on receipt

03.03.2026
Ernst Brückner

Clock shortly before twelve as a symbol for the temporary exemption from land transfer tax for property transfers to partnerships until 31 December 2026.

Important exemption from real estate transfer tax only applies until 31 December 2026
Real estate asset transfers between shareholders and partnerships become taxable

10.02.2026
Andreas Tontsch

Symbolic image for the SPD inheritance tax reform: houses with banknotes and stacks of coins, lettering “inheritance tax” to illustrate the transfer of wealth.

The SPD’s FAIRErben proposal for reforming inheritance tax

29.01.2026
Oliver Stein

Sealed envelope labelled ‘Will’ as a symbol of the Berlin will and inheritance regulations

“Berlin will”? Often deliberate destruction of assets!

21.10.2025
Martin Kassebohm

Two hands symbolically hand over a small white model house with a brown roof – a symbol of property transfer and succession planning in the context of inheritance tax 2025/26.

Inheritance Tax 2025/26
Opportunities and Risks of the Planned Reforms

11.09.2025
Martin Kassebohm

Golden Bitcoin coins and data chips lie on a futuristic surface, with modern urban architecture and classic portraits on a museum wall in the background

Digital succession – Gifting and bequeathing crypto, Bitcoin, and other digital assets correctly
Embarking from Bitcoin wallets to digital art collections: How to manage digital assets in your estate planning in a legally compliant and tax-optimize

03.07.2025
Martin Kassebohm

Three miniature figures in suits stand on wooden blocks stacked at different heights in front of a white background.

Reduce compulsory portion claims
The compulsory portion as a challenge in estate planning

22.05.2025
Martin Kassebohm

A cut-out man and a cut-out woman made of white paper stand on opposite sides of a pencil balanced on a small wooden ball. The blue background enhances the contrast and visual clarity of the balance.

Asset transfers in marriage
Gift tax-free beyond the tax-free amounts and with a ‘twist’.

03.04.2025
Martin Kassebohm

Improvements to inheritance and gift tax as of 01.01.2025.

Improvements to inheritance and gift tax as of 01.01.2025.

16.01.2025
Martin Kassebohm

Is the tax valuation of real estate unconstitutional? The impact of property interest

Is the tax valuation of real estate unconstitutional? The impact of property interest

30.10.2024
Martin Kassebohm

New inheritance tax regime on the Balearic Islands

New inheritance tax regime on the Balearic Islands. Tax concessions in the area of inheritance tax: German real estate owners also benefit.

02.10.2024
Thomas Rinne, Anna Estallo Casanova