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Analyses

Coalition Agreement 2025: Tax Policy Overview – Analysis of Key Points

Our 2025 analysis provides a structured overview of tax policy proposals in the coalition agreement – including working group results, exploratory talks, and unimplemented measures.

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Analyses

Coalition Agreement 2025: Real Estate Policy at a Glance – Analysis of Key Points

Our 2025 analysis highlights the key real estate policy points of the Coalition Agreement – supplemented by the results of the working groups, exploratory talks, and election programs of the Union and SPD.

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Specialist publication

Real Estate Transfer Tax & Share Deals: A Comparison of Reform Models (2022)

Our publication in the trade journal WPg (issue 19/2022) analyzes reform plans for real estate transfer tax and compares models for taxing share deals, with a focus on possible additional tax burdens.

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Specialist publication

Super Depreciation: Opportunities & Risks for Companies (2022)

Our publication in the trade journal WPg (issue 13/2022) analyzes the planned “super depreciation” of the traffic light coalition. It shows variants and recommends that companies deal with it at an early stage.

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Analyses

2021 coalition agreement: Real estate policy at a glance – analysis of the key points

Our analysis of 2022 summarizes the key points of the 2021 coalition agreement on real estate policy, supplemented by the results of exploratory talks and the election manifestos of the coalition parties.

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Analyses

Tax policy in the 2021 coalition agreement: Overview and analysis of the traffic light coalition’s plans

Our 2021 analysis summarizes the key tax policy statements in the coalition agreement, including the results of exploratory talks and the election manifestos of the SPD, Die Grünen, and FDP on key projects.

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Studies

Inheritance Tax Law & Guidelines 2020 – Study with Practical Application

Our 2020 study analyzes the reformed inheritance tax law The 2019 inheritance tax guidelines highlight practical problems and still serve as a central reference work for consultants.

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Studies

Inheritance tax law 2017: Study on the state decree for family businesses

Our 2017 study analyzes the state decree on inheritance tax reform, assesses its application to family businesses, and identifies gaps and areas for improvement in the law.

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Studies

Study: New inheritance and gift tax law – changes for family businesses (2016)

The 2016 study summarizes the new rules on inheritance and gift tax following the ruling by the Federal Constitutional Court, illustrates them with overviews, and provides a well-founded assessment.

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Brochures

Planned inheritance and gift tax law – What could be in store for family businesses? (2015)

Our brochure from 2015 explains the planned reform of inheritance tax for family businesses in light of the ruling by the Federal Constitutional Court on December 17, 2014.

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