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An overview of key tax considerations for private clients in Germany, including coverage of tax residence and domicile, capital gains, inheritance, real estate and trusts.

German federal constitutional courtEuropean unionHague conventionCouncil directiveGerman inheritanceGift tax actReal estate transfer taxGerman federal constitutionalLaw applicableGift taxIncome tax actTax havens actTax oasis defence actTax avoidance directiveForeign tax actFiscal code