Welcome to ROSE & PARTNER! We are a well-established German law firm specialising on corporate law, real estate law, financial industry regulation, tax law, inheritance law & family law with offices in the major financial and commercial hubs of Germany.
Established in 2011, our Berlin offices keeps on growing and today an experienced team of 6 lawyers, certified specialist lawyers and tax consultants advises and represents entrepreneurs, investors and executives on commercial, corporate and real estate law, asset protection and estate planning. Our team in Berlin advises in English, Spanish and French.
Our Berlin legal services are complemented by services rendered from our other German offices in Hamburg, Frankfurt and Munich and Cologne.
Corporate transactions as well as tax structuring are part of the focus of our work. We assist investors, shareholders and management at all stages of M&A processes in Germany - in domestic and cross-border transactions. For comprehensive advice and support, we draw on the expertise of our entire team of certified specialists and tax advisors.
For a non-binding inquiry, please contact one of our exdperts directly by phone or e-mail or use the contact form at the bottom of this page.
Our transaction lawyers and tax advisors advise on private equity deals and support you in company and investment acquisitions in Germany. We assist you in risk analysis in due diligence procedures, in contract negotiations and ensure contract execution.
We engage for company founders and investors in start-up projects during financing rounds and support them in special participation issues in Germany, such as virtual employee stock ownership (ESOP, VSO).
We advise both companies and wealthy private individuals in the core areas of real estate law. Our expertise ranges from the drafting of contracts, to the assistance in financing, to lease and brokerage law matters. As a business law and tax consulting firm, we offer our clients one-stop legal and tax advice in all real estate matters.
For detailed information about real estate law and real estate investment in Germany click here: Real Estate Investment in Germany.
For a summary concerning private property purchases in Germany please click here: Buying property in Germany
German inheritance law is complex and differs considerably in important areas from that of other states. If you are planning or currently involved in an inheritance with a connection to Germany – whether because one of the parties lives in Germany or because assets are located in Germany – it is generally advisable to consult a lawyer specialising in German inheritance law.
ROSE & PARTNER is one of the most renowned inheritance law firms in Germany. Our English-speaking certified specialists in inheritance law and tax advisors advise wealthy individuals and entrepreneurs throughout Germany and abroad on all legal and tax issues relating to succession. We have offices in Hamburg, Berlin, Munich, Frankfurt and Cologne.
For a non-binding inquiry, please get in touch with one of our contact persons directly by phone or e-mail or use the contact form at the bottom of this page.
In the following, we will discuss important principles and practical details of German inheritance law:
As a rule, each state involved decides which country’s inheritance law applies to international or cross-border inheritances from its own point of view. Germany and most other European states have agreed, within the framework of the EU Succession Regulation, that it is not the citizenship of the testator but his or her last habitual residence which should be the deciding factor when it comes to the question of which inheritance law applies. For example, an Italian living in Germany will inherit according to German inheritance law unless he chooses Italian inheritance law by way of a choice of law clause.
Under the EU Succession Regulation, the question of whether a German probate court is competent to issue a certificate of inheritance or a European Certificate of Succession also depends on the last habitual residence of the testator. If this was in Germany, international jurisdiction lies with the German court.
In Germany, both descendants and spouses have a statutory right of inheritance. If there are no children or grandchildren, other relatives may also be considered as legal heirs. The amount of the spouse's inheritance quota depends on whether he or she inherits alongside descendants or other relatives and on the matrimonial property regime under which the spouses lived.
This legal succession can be modified by a testamentary disposition. German inheritance law recognizes both handwritten wills and public wills which have been notarised. An inheritance contract can also be drawn up at the notary's office.
A special feature of German inheritance law is the jointspouse's will. Married couples can set this up together. It triggers certain binding results, providing assurances for both spouses and joint children.
In Germany, persons are largely free to dispose of their property by will as they choose; thus, legal heirs can also be disinherited. However, if they are disinherited in whole or in part, spouses and children are nevertheless entitled to a compulsory share amounting to half their statutory share of the inheritance. The claim to the compulsory share must be satisfied by the heir or heirs by means of a monetary payment.
More Information: Will/Testament in Germany
Upon the death of the testator, succession takes effect automatically, without the need for acceptance of the inheritance by the heirs. Frequently, heirs will apply for a certificate of inheritance to prove their status as heirs. In cross-border cases, a European Certificate of Succession may also be considered. If necessary, however, a testamentary disposition will also suffice as proof.
If there is more than one legal or testamentary heir, a community of joint heirs is formed under German inheritance law. This involuntary ‘community’ is very complex and prone to disputes. Put simply, in a community of heirs, everything belongs jointly to everyone. Dispositions of individual portions of the estate can only be decided jointly and unanimously. For administrative measures, on the other hand, only a majority of the inheritance shares is sufficient. In Germany, communities of joint heirs face particular difficulties when real estate or companies are part of the estate.
The community of joint heirs ends with the settlement, i.e., the complete distribution of the inheritance among the co-heirs. Although there are means of coercion and individual steps on the way to a settlement can be enforced by the courts, it is, in practice, ultimately necessary to reach an amicable agreement to end the community of joint heirs.
Due to their economic and emotional significance, conflicts in the aftermath of inheritance cases are often litigated by lawyers for inheritance law and frequently settled in court. The following is an overview of the most important issues in inheritance litigation:
In principle, every gratuitous acquisition of assets in Germany is subject to inheritance tax or gift tax. However, there are notable personal tax allowances for close relatives:
Inherited amounts in excess of these limits are generally taxable. The tax class and the tax rates depend on the respective relationship between the testator and the heirs.
There are tax exemptions or relief for many assets. The most important relate to owner-occupied residential property and company shares. Both can even be passed on tax-free to the next generation through an inheritance, provided strict conditions are met.
The law of inheritance and succession is one of the most complex areas of German law. Specialization and experience are therefore necessary prerequisites for sound legal advice.
Inheritance cases with an international dimension also require special knowledge. Consultations are then often held in English.
It is also important to have expertise in areas related to inheritance law. These include, for example, tax law, commercial law, family law, and charitable-foundation law. A good law firm for inheritance law should therefore also have lawyers in these disciplines on its team.
Employees essentially determine the success and failure of a company. We provide the labor and employment law structure by advising and representing employers, managing directors and executives. In addition to individual employment law, we also advise and represent clients on all matters involving work councils and collective bargaining law, as well as in restructuring the transfer of business.
Family law is a key area of competence at ROSE & PARTNER. Beside more common matters such as divorce, prenuptial agreements, child custody, etc., our services as a corporate law firm especially cater to entrepreneurs, executives and shareholders with significant business assets (i.e. a company, a business, shares) as well as larger real estate assets. Our international setup allows us to handle issues spanning across various boarders.
Our main areas of expertise pertaining to family law Our team of attorneys, legal specialists and tax advisors offer legal counsel in family law as well as legal and tax matters in adjacent legal fields. Our main areas of expertise include:
Even the more “common” areas within family law are rather complex even to specialized legal advisors. Interdisciplinary expertise is an absolute must, when entrepreneurs are to get married or face divorce proceedings and business assets (such as a company or a business) become part of the estate. Certain precautionary measures, such as reaching a prenuptial agreement, are well advised. Divorce cases require a significant corporate legal expertise in order to effectively protect the clients interest, such as the proper value assessment of the business in order to determine the statutory capital gains adjustment. Such cases equally require attorneys specialized in family law and corporate law or even tax law.
Furthermore, family law extends to cover matters pertaining minors.
As such, our team of attorneys and family- and corporate law have great experience and expertise advising not only entrepreneurs, executives, proprietors, shareholders, executive committees and board of directors but also their respective spouses.
Family law is truly a legal field requiring specialized expertise. The ideal constitution of a prenuptial agreement or the protection of interests in case of a divorce requires great theoretical insight as well as extensive practical experience, which is hardly obtainable by an attorney only occasionally handling such matters. In family law, a good attorney is labelled by obtaining a specialized legal practice certificate as well as academic work and research and through practice within this specific legal field.
Aside from the sheer legal skills, family law requires a certain aptitude. A good practicing attorney in the field of family law should also be well acquainted with corporate- and tax legislation, while also being capable of assessing the family-, social- and emotional aspects of a given conflict.
As a corporate law firm, we here at ROSE & PARTNER provide the relevant know-how even beyond the field of family law and are capable of deploying alternative conflict management as well as further methods of mediation.
