Michael Rainer: Lawyer with GRP Rainer LLP

Michael Rainer

Phone+49 228 2673385

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  • Commercial Law
    Contact InfoTelephone: +49 228 2673385
    Fax: +49 228 2673363
    Mailing AddressHohenzollernring 21-23, Cologne
    EducationUniversity of Bonn (First State Exam, 1999; Second State Exam, 2003)
    Admitted2003, Germany
    LanguagesGerman, English

    Documents by this lawyer on Martindale.com

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    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.

    Inheritance tax: Sole heir must personally occupy inherited apartment
    Michael Rainer, September 1, 2015
    Following a ruling of the Fiscal Court of Hessen, an heir to a co-ownership share in an apartment is not spared from inheritance tax if he does not personally occupy the apartment.

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    Office Information

    Michael Rainer

    Bundeskanzlerplatz 2-10

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