Wealth and estate planning, inheritance law and foundations Archives - BUSE

An elderly man puts a straw hat on a child's head in a field – a symbolic image for wealth and succession planning.

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Usufruct subject to reservation: The Federal Fiscal Court (BFH) has tightened the requirements Action required for existing cases – challenges for new arrangements

Usufruct with reservation of title:
Federal Fiscal Court has tightened requirements
Action required for existing cases – challenges for new arrangements

02.07.2026
Philipp Knoke

Revocation of Gifts for Gross Ingratitude under German Law – High Hurdles and Better Alternatives
Why Clawback Clauses Often Provide More Effective Protection

25.06.2026
Dr. Esther Kindler

A vintage suitcase next to a globe in front of a map of the world, symbolising Family foundations avoid exit tax.

Family foundations as a tool to avoid exit tax
Planning ahead for emigration and international inheritance

30.04.2026
Dr. Esther Kindler

A consultation on inheritance tax reform between clients and solicitors at a law firm

Inheritance Tax Ahead of Reform: Current Developments and Practical Guidance
What Clients Need to Know About the Inheritance Tax Reform Debate and Business Succession

31.03.2026
Martin Weimar

Property sales within the family – Two people sign contract documents for a property sale within the family, with small model houses on the table next to them.

Real estate sales within the family
Making strategic use of tax opportunities

26.02.2026
Dr. Esther Kindler

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

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