|Contact Info||Telephone: +49 228 2673385|
Fax: +49 228 2673363
|Mailing Address||Hohenzollernring 21-23, Cologne|
|Education||University of Bonn (First State Exam, 1999; Second State Exam, 2003)|
Documents by this lawyer on Martindale.com
Bundesfinanzhof: Exemption from Inheritance Tax for Heirs to Property
Michael Rainer, September 30, 2015
Heirs can obtain an exemption from inheritance tax if they personally make use of an inherited property. According to a ruling of the Bundesfinanzhof (German Federal Fiscal Court), this also applies in the event that there is a delay in occupying the property.
Franchise: Damages Claims by Franchisees
Michael Rainer, September 24, 2015
Franchisees can assert claims for damages if they were knowingly forecast unrealistic turnover figures when everything was being explained to them prior to the conclusion of the agreement.
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