Private Clients

International Tax Law / Transfer Pricing | Global Mobility | Private Clients
23.12.2025 | Michal Fabian Kühn, Stephan Linseisen LL.M., Max Dietrich
Federal Tax Court finally clarifies how payouts from US pension plans are taxed in Germany
Payments from US pension plans, including the 401(k) plan type, are not treated as a capital gain. Instead, they are recognized as pension payments and are subject to the…
International Tax Law / Transfer Pricing | Global Mobility | Private Clients | Foundations & NPO
20.11.2025 | Michal Fabian Kühn, Dr. Michael Tischendorf
Is Attribution Taxation on the brink of reform? A draft bill looks at revising Sec. 15 of the German Foreign Tax Act (of 18 November 2025)
Section 15 of the German Foreign Tax Act (Außensteuergesetz, “AStG”) provides that, under certain conditions, the current income of foreign foundations and trusts is…
International Tax Law / Transfer Pricing | Private Clients
24.07.2025 | Dr. Philipp Windeknecht, Dr. Ruth Junius-Morawe
Die Begründung der Zuständigkeit deutscher Nachlassgerichte aufgrund sog. Altverfügungen
Die Zuständigkeit deutscher Nachlassgerichte richtet sich in der Regel nach dem letzten gewöhnlichen Aufenthalt des Erblassers beziehungsweise nachrangig danach, ob es…
Crypto Assets | Compliance | Private Clients | Tax Law
12.03.2025 | Dr. Klaus Himmer
Germany’s Federal Ministry of Finance on cryptocurrencies and tax: new circular answers individual questions (Part II)
This blog post is Part II of our series on the newly published BMF circular addressing cryptocurrencies and tax. You can read Part I here. Revision of the explanatory…
Crypto Assets | Compliance | Private Clients | Tax Law
12.03.2025 | Dr. Klaus Himmer
Germany’s Federal Ministry of Finance on cryptocurrencies and tax: new circular answers individual questions (Part I)
In March this year, Germany’s Federal Ministry of Finance published a circular which should interest anyone with crypto currencies. It updated the circular on the…