{"id":1478,"date":"2020-03-27T13:56:08","date_gmt":"2020-03-27T12:56:08","guid":{"rendered":"http:\/\/dr-hosser.de\/?page_id=1478"},"modified":"2020-06-15T12:38:47","modified_gmt":"2020-06-15T10:38:47","slug":"inheritance-tax-and-gift-tax","status":"publish","type":"page","link":"https:\/\/www.dr-hosser.de\/en\/fields-of-expertise\/inheritance-and-testament\/inheritance-tax-and-gift-tax\/","title":{"rendered":"Inheritance Tax and Gift Tax"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1478\" class=\"elementor elementor-1478\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-441a4716 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"441a4716\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-516557\" data-id=\"516557\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-256cea50 elementor-widget elementor-widget-image\" data-id=\"256cea50\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1200\" height=\"450\" src=\"https:\/\/www.dr-hosser.de\/wp-content\/uploads\/2020\/03\/erbschaftssteuer-und-schenkungssteuer.jpg\" class=\"attachment-full size-full wp-image-1786\" alt=\"Close-up view of an inheritance tax declaration.\" srcset=\"https:\/\/www.dr-hosser.de\/wp-content\/uploads\/2020\/03\/erbschaftssteuer-und-schenkungssteuer.jpg 1200w, https:\/\/www.dr-hosser.de\/wp-content\/uploads\/2020\/03\/erbschaftssteuer-und-schenkungssteuer-300x113.jpg 300w, https:\/\/www.dr-hosser.de\/wp-content\/uploads\/2020\/03\/erbschaftssteuer-und-schenkungssteuer-1024x384.jpg 1024w, https:\/\/www.dr-hosser.de\/wp-content\/uploads\/2020\/03\/erbschaftssteuer-und-schenkungssteuer-768x288.jpg 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-108b3253 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"108b3253\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-bcd2c1f\" data-id=\"bcd2c1f\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-6965bf93 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6965bf93\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-4510f8c2\" data-id=\"4510f8c2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b3d60d1 elementor-widget elementor-widget-shortcode\" data-id=\"b3d60d1\" data-element_type=\"widget\" id=\"breadcrumb\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\"><nav aria-label=\"breadcrumbs\" class=\"rank-math-breadcrumb\"><p><span class=\"last\">Startseite<\/span><\/p><\/nav><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59f12155 spacer elementor-widget elementor-widget-heading\" data-id=\"59f12155\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">German Inheritance Tax and German Gift Tax<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38c0dbe2 elementor-widget elementor-widget-text-editor\" data-id=\"38c0dbe2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Tax optimization with regard to the German Inheritance Tax and Gift Tax is a permanent feature of our professional consulting on anticipated successions or frequently on international inheritances.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3881cd40 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3881cd40\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-536714b\" data-id=\"536714b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3ee9410 spacer elementor-widget elementor-widget-heading\" data-id=\"3ee9410\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Why should I seek professional advice about inheritance and gift tax?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f463653 elementor-widget elementor-widget-text-editor\" data-id=\"2f463653\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>The aim not to have already taxed money taxed once more in a case of succession \u2013 as far as possible and permissible \u2013 is easily comprehensible. We assist you in the optimum use of tax exemption amounts pursuant to the German inheritance tax code.<\/p><p><a href=\"\/en\/dr-marcus-hosser-tep\/\">Dr. Hosser, specialized attorney-at-law<\/a>, specialist lawyer for inheritance law and for tax law, offers to consult you before and after a succession case, on how to deal with the German inheritance tax issues. We also assist you with the German gift tax in the case of lifetime transfers of assets or if of relevance for distributions from US-American Trusts to beneficiaries in Germany.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-c28348d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c28348d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-bed7193\" data-id=\"bed7193\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9cbecbc spacer elementor-widget elementor-widget-heading\" data-id=\"9cbecbc\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Which tax aspects should be considered in an (anticipated) succession`s context?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea39ed9 elementor-widget elementor-widget-text-editor\" data-id=\"ea39ed9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>The tax duties relating to donations, transfers by way of anticipated succession or relating to an inheritance are governed by the German inheritance tax law and German gift tax law as well as by further tax laws. Besides these taxes, income tax issues have to be considered in the case of larger assets and, in particular, of <a href=\"\/en\/fields-of-expertise\/company-succession\/\">company successions<\/a> (during lifetime or upon death). We will guide you through these in our consultation upon request, and also, in international cases, regarding other important international tax aspects, e. g. the Double Taxation Conventions (if relevant).<\/p><p>From a professional point of view, a tax planning is urgently required in the framework of planning a company succession; in any case, it is unreservedly recommendable. Professional advice about inheritance tax can even be required, when you are involved in an estate litigation in Germany, because one should know the German tax treatment before a settlement can be made.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-ccfe787 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ccfe787\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-467b092\" data-id=\"467b092\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-996ae02 spacer elementor-widget elementor-widget-heading\" data-id=\"996ae02\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Why is Dr. Hosser the right advisor for inheritance and gift tax issues?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f0351e5 elementor-widget elementor-widget-text-editor\" data-id=\"f0351e5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Our expertise in the field of German inheritance law is very valuable for that counseling, as the inheritance tax as well as the gift tax rather look at the civil law treatment, for estates pursuant to the relevant inheritance laws and rules. Our law firm is in a position to advise about the above tax issues and also about German inheritance law for foreigners, i.e. in a way that also <a href=\"\/en\/fields-of-expertise\/international-inheritance-and-succession-planning\/\">persons from abroad<\/a> can understand the legal and also tax consequences.<\/p><p>Negligence in the tax planning and violations of tax declaration obligations can, depending on the individual case, become very unpleasant and expensive and may exceed by far the costs of a professional tax planning or rather estate planning. There are numerous tax-related pitfalls. Which tax burden results from the dispositions of a last will and testament or along with a lifetime asset transfer has to be analyzed and calculated individually.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-11f0ae7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"11f0ae7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-d9a6842\" data-id=\"d9a6842\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-33f3a7f spacer elementor-widget elementor-widget-heading\" data-id=\"33f3a7f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Can I save money if I try to deal with the inheritance and gift tax issues?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1b3261 elementor-widget elementor-widget-text-editor\" data-id=\"e1b3261\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>As very often in tax law fields, juristic and especially tax laypersons are not in a position to cope with this without professional help. For this reason, a so-called layman\u2019s testament may turn out to be much more expensive at the end of the day than the costs for a professional testament which is optimized regarding inheritance tax law issues. In most cases, the same applies to donations.<\/p><p>It does not suffice to know the allowances of the inheritance tax law, for example of the spouse or the civil partner of currently EUR 500,000 within a period of ten years of a child after one parent of EUR 400,000, also within a period of ten years. Other aspects include valuation issues, such as the adding up of advancements and many additional questions.<\/p><p>We will consult you on these and further, more complex tax issues. If it is important for your situation, Dr. Hosser, as Trust and Estate Practitioner, also offers to deal with the German international inheritance tax law and international gift tax law.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-b4520a4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b4520a4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-af32f8d\" data-id=\"af32f8d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c4a255b spacer elementor-widget elementor-widget-heading\" data-id=\"c4a255b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Can Dr. Hosser assist us after our tax consultant was involved earlier?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce26e74 elementor-widget elementor-widget-text-editor\" data-id=\"ce26e74\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>If you already started a planning of your personal succession with your tax consultant, this would be rather advantageous for us: we would be pleased to consult you by kind of teaming up with your tax consultant on inheritance tax, gift tax, tax implications of a company succession \u2013 or, if you wish so, just limited to succession issues.<\/p><p>Besides tax planning and tax optimization in these fields, our consultation offer also comprises to consult you in actual inheritance tax or estate tax problems, to represent you towards the German tax authorities in tax administrative appeal proceedings (Einspruchsverfahren) as well as before fiscal courts in the context of any tax litigation in Germany.<\/p><p>You want to save inheritance tax or estate tax? Then call us today or send us an email.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-60d50b96\" data-id=\"60d50b96\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2dceb73 elementor-widget elementor-widget-shortcode\" data-id=\"2dceb73\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"2264\" class=\"elementor elementor-2264\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-644b8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"644b8\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-7db63acc\" data-id=\"7db63acc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-19113f4b elementor-widget elementor-widget-text-editor\" data-id=\"19113f4b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Call us today:<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36fb7340 elementor-view-framed elementor-position-left phoneNumberSidebar elementor-shape-circle elementor-mobile-position-top elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"36fb7340\" data-element_type=\"widget\" id=\"phoneNumberKa\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"tel:+4972146724255\" class=\"elementor-icon elementor-animation-\" tabindex=\"-1\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-alt\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"tel:+4972146724255\" >\n\t\t\t\t\t\t\tKA +49 721 \/ 46 724 255\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32d3f7b2 elementor-view-framed elementor-position-left phoneNumberSidebar elementor-shape-circle elementor-mobile-position-top elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"32d3f7b2\" data-element_type=\"widget\" id=\"phoneNumberMa\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"tel:+496218455299\" class=\"elementor-icon elementor-animation-\" tabindex=\"-1\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-alt\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"tel:+496218455299\" >\n\t\t\t\t\t\t\tMA +49 621 \/ 8455 299\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9aaee1 elementor-widget elementor-widget-text-editor\" data-id=\"9aaee1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>or use our <a href=\"\/en\/offices-and-contact\/contact-form\/\">contact form<\/a>.<br \/>We speak English and German.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-344848f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"344848f\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b2a10d4 elementor-widget elementor-widget-image\" data-id=\"2b2a10d4\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"300\" height=\"450\" src=\"https:\/\/www.dr-hosser.de\/wp-content\/uploads\/2020\/07\/dr-marcus-a-hosser.jpg\" class=\"attachment-full size-full wp-image-2756\" alt=\"Dr. Marcus Hosser TEP (Trust and Estate Practitioner) \u2013 Specialist inheritance lawyer.\" srcset=\"https:\/\/www.dr-hosser.de\/wp-content\/uploads\/2020\/07\/dr-marcus-a-hosser.jpg 300w, https:\/\/www.dr-hosser.de\/wp-content\/uploads\/2020\/07\/dr-marcus-a-hosser-200x300.jpg 200w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div 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Generations.\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b880714 elementor-widget elementor-widget-image\" data-id=\"3b880714\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"295\" src=\"https:\/\/www.dr-hosser.de\/wp-content\/uploads\/2020\/07\/super-lawyers-2022.png\" class=\"attachment-full size-full wp-image-2682\" alt=\"Super Lawyers 2022 - LWA Magazine\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74f033b2 elementor-widget elementor-widget-image\" data-id=\"74f033b2\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"109\" 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https:\/\/www.dr-hosser.de\/wp-content\/uploads\/2020\/07\/global-law-experts-winner-2022-278x300.png 278w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ea20a91 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ea20a91\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a171319\" data-id=\"a171319\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5143603 elementor-widget elementor-widget-shortcode\" data-id=\"5143603\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"1208\" class=\"elementor elementor-1208\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-15a9dd79 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"15a9dd79\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-735cba30\" data-id=\"735cba30\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-51145423 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"51145423\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-7cb9a762\" data-id=\"7cb9a762\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5095aa56 spacerCenter elementor-widget elementor-widget-heading\" data-id=\"5095aa56\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Personal advice at each location after making an appointment<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-2c97f68f location3Col elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2c97f68f\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-6475891c locationHover\" data-id=\"6475891c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-44c0a07b elementor-widget elementor-widget-image\" data-id=\"44c0a07b\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"\/en\/offices-and-contact\/karlsruhe\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"728\" height=\"500\" src=\"https:\/\/www.dr-hosser.de\/wp-content\/uploads\/2020\/02\/beitragsbild-karlsruhe.jpg\" class=\"attachment-full size-full wp-image-404\" alt=\"Schloss in Karlsruhe\" srcset=\"https:\/\/www.dr-hosser.de\/wp-content\/uploads\/2020\/02\/beitragsbild-karlsruhe.jpg 728w, https:\/\/www.dr-hosser.de\/wp-content\/uploads\/2020\/02\/beitragsbild-karlsruhe-300x206.jpg 300w\" sizes=\"(max-width: 728px) 100vw, 728px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fb60470 elementor-widget elementor-widget-text-editor\" data-id=\"fb60470\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h2><a href=\"\/en\/offices-and-contact\/karlsruhe\/\">Office Karlsruhe<\/a><\/h2><p><a href=\"\/en\/offices-and-contact\/karlsruhe\/\"><span>Bismarckstra\u00dfe 61<br \/>76133 Karlsruhe<br \/>Germany<\/span><span>Tel: +49 721 \/ 46 724 255<br \/>Fax: +49 721 \/ 46 719 045<\/span><span>Email: anwalt@dr-hosser.de<\/span><\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-d7ba9ac locationHover\" data-id=\"d7ba9ac\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c0ffcf1 elementor-widget elementor-widget-image\" data-id=\"4c0ffcf1\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"\/en\/offices-and-contact\/mannheim\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"728\" height=\"500\" src=\"https:\/\/www.dr-hosser.de\/wp-content\/uploads\/2020\/02\/beitragsbild-mannheim.jpg\" class=\"attachment-full size-full wp-image-451\" alt=\"Wasserturm in Mannheim\" srcset=\"https:\/\/www.dr-hosser.de\/wp-content\/uploads\/2020\/02\/beitragsbild-mannheim.jpg 728w, https:\/\/www.dr-hosser.de\/wp-content\/uploads\/2020\/02\/beitragsbild-mannheim-300x206.jpg 300w\" sizes=\"(max-width: 728px) 100vw, 728px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-267ba1a elementor-widget elementor-widget-text-editor\" data-id=\"267ba1a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h2><a href=\"\/en\/offices-and-contact\/mannheim\/\">Office Mannheim<\/a><\/h2><p><a href=\"\/en\/offices-and-contact\/mannheim\/\"><span>Q7, 24<br \/>68161 Mannheim<br>Germany<\/span><span>Tel: +49 621 \/ 8455 299<br \/>Fax: +49 721 \/ 46 719 045<\/span><span>Email: anwalt@dr-hosser.de<\/span><\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>German Inheritance Tax and German Gift Tax Tax optimization with regard to the German Inheritance Tax and Gift Tax is a permanent feature of our professional consulting on anticipated successions or frequently on international inheritances. Why should I seek professional advice about inheritance and gift tax? The aim not to have already taxed money taxed [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":1454,"menu_order":40,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"_links":{"self":[{"href":"https:\/\/www.dr-hosser.de\/wp-json\/wp\/v2\/pages\/1478"}],"collection":[{"href":"https:\/\/www.dr-hosser.de\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.dr-hosser.de\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.dr-hosser.de\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dr-hosser.de\/wp-json\/wp\/v2\/comments?post=1478"}],"version-history":[{"count":10,"href":"https:\/\/www.dr-hosser.de\/wp-json\/wp\/v2\/pages\/1478\/revisions"}],"predecessor-version":[{"id":2376,"href":"https:\/\/www.dr-hosser.de\/wp-json\/wp\/v2\/pages\/1478\/revisions\/2376"}],"up":[{"embeddable":true,"href":"https:\/\/www.dr-hosser.de\/wp-json\/wp\/v2\/pages\/1454"}],"wp:attachment":[{"href":"https:\/\/www.dr-hosser.de\/wp-json\/wp\/v2\/media?parent=1478"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}