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Anyone who inherits or receives a property as a gift could pay more tax on it from 2023. "All the more reason to look into the issue of anticipated inheritance," says Martin Thelen, press spokesman for the Federal Chamber of Notaries. The background to the expected increase in inheritance and gift tax is the draft of the 2022 Annual Tax Act. The draft bill provides for changes to the tax valuation of inheritance and gift...

People with disabilities are particularly dependent on the help of their relatives. But who takes care of a disabled child when the parents pass away? And above all, who will ensure that the child continues to receive the support, such as therapies, that are necessary to provide optimal support in the future? Relatives not only invest a lot...

Whether on social media, streaming services, in the form of email accounts, blogs and vlogs, customer accounts on shopping sites or through the increasingly digital management of our lives - we all leave traces on the World Wide Web. Much of this content, such as photos, can encroach deeply on our privacy. But what happens in the event of our death? That...

Since August 1, 2022, cash formations of limited liability companies and entrepreneurial companies as well as applications to the commercial register can be carried out completely digitally. This is made possible by the law passed in the Bundestag to implement the European Digitization Directive (DiRUG). From now on, it will no longer be necessary to physically appear before a notary when founding a GmbH, and...

When you buy a condominium, you not only acquire the individual apartment in an apartment building, but also the land - together with the rest of the condominium owners' association. Before buying, interested parties should consult the declaration of division to find out about the areas that belong only to them, the common property and special rights of use. If a parking space is also to be purchased, this must be entered in the land register.

Today, August 1, 2022, a GmbH was founded online for the first time in Germany. It was notarized in a video conference via the portal of the Federal Chamber of Notaries. The founder was based in Berlin, the notary in Munich. The formation marks the start of the notarial online procedure. "Today is a milestone in the digitalization of the notary's office," welcomes Prof. Dr....

Many families use the school vacations to travel. If a minor child is not traveling with both parents, it may make sense to authorize the accompanying person. Who can travel with my child? "Both parents are usually jointly entitled to care for the child," says Martin Thelen, press officer at the Federal Chamber of Notaries. This is why a so-called travel power of attorney is not only...

A will in just a few clicks Online services promise to create an individual will in just a few minutes. All users have to do is click through a questionnaire and receive a finished sample will at the end. However, they should not lose sight of the most important thing: "In order for the will to be effective, it is not enough to print out the document...

Settling community of heirs in the will Testators often only want the best for their surviving dependants. This also includes the fair distribution of the estate. However, if several heirs are named in the will without specifying a clear division of the inherited items, the heirs must settle this among themselves. Until then, neither an heir nor an heiress can directly...

E-mail is now part of everyday life. But can I also communicate with the courts or submit applications in the same way? Simple e-mail has a crucial weakness: it can be intercepted and spied on very easily. This means that confidential communication with the courts is not possible. On the other hand, it is not checked whether the...