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The information provided in this section does not constitute legal or tax advice. The information is of a general nature and is provided for informational purposes only. It cannot and should not replace individual advice, which may take into account the specifics of the individual case.

14.04.2026
Current case law

Finanzgericht Rheinland-Pfalz, judgment of 4 December 2025 – 4 K 1564/24

The tax-efficient transfer of wealth within a family is often complex. While larger asset transfers are typically planned with great care, smaller or occasion-based gifts are frequently underestimated. A recent ruling by the Finanzgericht Rheinland-Pfalz shows that even such occasional gifts can quickly become subject to taxation, and that the limits of tax exemption are being interpreted more narrowly.

03.03.2026
Specialist topic

Transparency Register - Notification of beneficial owners

The transparency register regulated in §§ 18 ff. of the German Money Laundering Act (GwG) serves to record and make available information on the beneficial owners of legal entities under private law, registered partnerships and other legal structures. The aim of the transparency register is to curb money laundering and terrorist financing.