Michael Rainer

Bequests and Gifts For married couples, the so-called Berlin Will or spousal will is particularly popular. It offers the advantage that after the death of one spouse, only the surviving partner inherits initially, thus protecting them from the claims of other heirs. However, it also has the disadvantage that tax exemptions on inheritance are not…

Decision of the German Federal Court of Justice (BGH) of May 22, 2024 – Case No.: IV ZB 26/23 Even after a divorce, a will or inheritance contract in favor of the spouse can remain valid if the couple created the testamentary disposition before marriage. The German Federal Court of Justice (BGH) made this decision…

Judgment of the Federal Labor Court from August 20, 2024, Strengthens Employers – Ref. No.: 3 AZR 285/23 In the case of salary conversion for occupational pensions, employers are required to contribute. However, collective agreements may include different provisions. This also applies if the collective agreement was concluded before the First Occupational Pensions Strengthening Act…

Parking Garage is Not Business Property – Ruling of the BFH on February 28, 2024, Ref.: II R 27/21 Real estate that is leased to third parties does not qualify as business property but rather as administrative property. As a result, such real estate cannot be granted tax benefits under inheritance tax law. This was…

Violation of the Health Claims Regulation A pharmaceutical company advertised that it could provide thicker hair within a few weeks. However, the claims were deemed misleading to consumers and a violation of the Health Claims Regulation, as decided by the Regional Court of Bamberg. Consequently, the court prohibited the advertising with these claims in its…

Division of Pension Entitlements When a marriage has irretrievably broken down and ends in divorce, it is essential to clarify the financial claims between the spouses. Pension rights equalization plays a crucial role in securing retirement benefits. This process involves dividing the pension entitlements acquired by both partners during the marriage.Unlike the division of marital…

No Difference Between Brick-and-Mortar and Online Sales – BGH I ZR 43/23 Deceptive packaging remains deceptive packaging, whether it is displayed on store shelves or sold online. The method of distribution does not matter, as the Federal Court of Justice (BGH) clarified in its ruling on May 29, 2024 (Case No. I ZR 43/23). Advertising…

Munich Regional Court on Protected Geographical Indication – Case No. 33 O 4023/23 In a legal dispute before the Munich Regional Court I, the focus was on sausages, specifically the grilled sausage. The court had to decide whether the designation “Mini Rostbratwürstchen” infringes on the protected geographical indication “Nürnberger Rostbratwürste.” In its judgment on June…

Returning to Tax Legality with Voluntary Disclosure Those who have concealed taxable income or provided incorrect or incomplete information to the tax authorities may be guilty of tax evasion. If tax evasion is discovered, the taxpayer faces severe penalties, ranging from fines to several years of imprisonment. However, the legislator has still kept open the…

Decision of the Munich Higher Regional Court on March 6, 2024 – Case No.: 2 UF 1201/23 e Children are only obligated to support their parents if their average monthly net income is between 5,000 and 5,500 Euros. This was decided by the Munich Higher Regional Court in a ruling on March 6, 2024 (Case…

Decision of the OLG Oldenburg – Az.: 3 W 96/23 There is a lot to find behind the counter. Glasses and drinks, of course, coasters, maybe a deck of cards or dice cup. In very rare cases, a will can also be found there. Exactly that happened to the partner of a deceased innkeeper. She…

Ruling of the Federal Fiscal Court (BFH) of 26.09.2023 – Ref. IX R 13/23 If a property is sold within the speculation period of ten years, the capital gain must be taxed. Exceptions to the speculation tax can only occur if the owner either lived in the property themselves or if it was occupied by…