|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
Bundesverfassungsgericht Overturns Tax Privileges for Company Heirs
Michael Rainer,Michael Rainer, May 12, 2015
On December 17, the German Federal Constitutional Court (Bundesverfassungsgericht) overturned tax privileges for company heirs which were said to be unconstitutional. The legislature has until mid-2016 to establish a new arrangement.
Ruling on Inheritance Tax Unnerves Family Businesses
Michael Rainer,Michael Rainer, May 6, 2015
The German Federal Constitutional Court¿s (Bundesverfassungsgericht) ruling on inheritance tax is unsettling many businesses. Tax privileges for company heirs shall be limited going forward.
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