{"id":2287,"date":"2023-10-19T08:36:08","date_gmt":"2023-10-19T06:36:08","guid":{"rendered":"https:\/\/www.kanzlei-cj.de\/?page_id=2287"},"modified":"2025-07-16T16:39:31","modified_gmt":"2025-07-16T14:39:31","slug":"erbschaftssteuerrecht","status":"publish","type":"page","link":"https:\/\/www.kanzlei-cj.de\/en\/inheritance-law\/erbschaftssteuerrecht\/","title":{"rendered":"Inheritance Tax Law"},"content":{"rendered":"<style>.kb-row-layout-id2287_78dde1-4d > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id2287_78dde1-4d > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id2287_78dde1-4d > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:800px;margin-left:auto;margin-right:auto;padding-top:200px;padding-right:20px;padding-bottom:160px;padding-left:20px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id2287_78dde1-4d{background-image:url('https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsanwalt-janssen-aus-berlin-beraet-zum-erbschaftssteuerrecht-h.jpg');background-size:cover;background-position:61% 56.99999999999999%;background-attachment:scroll;background-repeat:no-repeat;}.kb-row-layout-id2287_78dde1-4d > .kt-row-layout-overlay{opacity:0.60;background-color:#111111;}@media all and (max-width: 1024px){.kb-row-layout-id2287_78dde1-4d > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id2287_78dde1-4d > .kt-row-column-wrap{padding-top:150px;padding-right:10px;padding-bottom:100px;padding-left:10px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id2287_78dde1-4d alignnone kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-layout-overlay kt-row-overlay-normal\"><\/div><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column2287_364017-45 > .kt-inside-inner-col,.kadence-column2287_364017-45 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2287_364017-45 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2287_364017-45 > .kt-inside-inner-col{flex-direction:column;}.kadence-column2287_364017-45 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2287_364017-45 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2287_364017-45{position:relative;}@media all and (max-width: 1024px){.kadence-column2287_364017-45 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2287_364017-45 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2287_364017-45 inner-column-1\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading2287_568cc8-60, .wp-block-kadence-advancedheading.kt-adv-heading2287_568cc8-60[data-kb-block=\"kb-adv-heading2287_568cc8-60\"]{padding-right:0px;padding-left:0px;margin-top:0px;margin-right:0px;margin-bottom:20px;margin-left:0px;text-align:center;font-size:50px;font-style:normal;color:#ffffff;}.wp-block-kadence-advancedheading.kt-adv-heading2287_568cc8-60 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2287_568cc8-60[data-kb-block=\"kb-adv-heading2287_568cc8-60\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2287_568cc8-60 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2287_568cc8-60[data-kb-block=\"kb-adv-heading2287_568cc8-60\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading2287_568cc8-60, .wp-block-kadence-advancedheading.kt-adv-heading2287_568cc8-60[data-kb-block=\"kb-adv-heading2287_568cc8-60\"]{font-size:60px;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading2287_568cc8-60, .wp-block-kadence-advancedheading.kt-adv-heading2287_568cc8-60[data-kb-block=\"kb-adv-heading2287_568cc8-60\"]{font-size:44px;line-height:50px;}}<\/style>\n<h1 class=\"kt-adv-heading2287_568cc8-60 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading2287_568cc8-60\">Lawyer with expertise in inheritance tax and gift tax in Berlin<\/h1>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading2287_33d39b-14, .wp-block-kadence-advancedheading.kt-adv-heading2287_33d39b-14[data-kb-block=\"kb-adv-heading2287_33d39b-14\"]{padding-top:0px;padding-right:0px;padding-left:0px;margin-top:0px;margin-right:40px;margin-bottom:40px;margin-left:40px;text-align:center;font-size:var(--global-kb-font-size-md, 1.25rem);font-style:normal;color:#ffffff;}.wp-block-kadence-advancedheading.kt-adv-heading2287_33d39b-14 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2287_33d39b-14[data-kb-block=\"kb-adv-heading2287_33d39b-14\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2287_33d39b-14 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2287_33d39b-14[data-kb-block=\"kb-adv-heading2287_33d39b-14\"] img.kb-inline-image{width:150px;vertical-align:baseline;}.wp-block-kadence-advancedheading.kt-adv-heading2287_33d39b-14[data-kb-block=\"kb-adv-heading2287_33d39b-14\"] a, .kt-adv-heading-link2287_33d39b-14, .kt-adv-heading-link2287_33d39b-14 .kt-adv-heading2287_33d39b-14[data-kb-block=\"kb-adv-heading2287_33d39b-14\"]{color:var(--global-palette9, #ffffff);}.wp-block-kadence-advancedheading.kt-adv-heading2287_33d39b-14[data-kb-block=\"kb-adv-heading2287_33d39b-14\"] a:hover, .kt-adv-heading-link2287_33d39b-14:hover, .kt-adv-heading-link2287_33d39b-14:hover .kt-adv-heading2287_33d39b-14[data-kb-block=\"kb-adv-heading2287_33d39b-14\"]{color:var(--global-palette2, #2B6CB0);}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading2287_33d39b-14, .wp-block-kadence-advancedheading.kt-adv-heading2287_33d39b-14[data-kb-block=\"kb-adv-heading2287_33d39b-14\"]{padding-right:0px;padding-left:0px;margin-right:0px;margin-left:0px;}}<\/style>\n<p class=\"kt-adv-heading2287_33d39b-14 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading2287_33d39b-14\">A consultation in inheritance law always also contains a consultation in inheritance tax and gift tax. Especially if your will includes people you aren\u2019t related to, there is a need for caution. But often a tax requirement can still be avoided through long-term planning. I will gladly help you with this.<\/p>\n\n\n<style>.wp-block-kadence-advancedbtn.kb-btns2287_05c28d-6d{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:center;align-items:center;}.kt-btns2287_05c28d-6d .kt-button{font-weight:normal;font-style:normal;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns2287_05c28d-6d\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn2287_704216-99.kb-button{width:initial;}<\/style><a class=\"kb-button kt-button button kb-btn2287_704216-99 kt-btn-size-standard kt-btn-width-type-auto kb-btn-global-inherit  kt-btn-has-text-true kt-btn-has-svg-false  wp-block-button__link wp-block-kadence-singlebtn\" href=\"#kontakt\"><span class=\"kt-btn-inner-text\">Book an appointment<\/span><\/a><\/div>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id1656_c249a8-01 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1656_c249a8-01 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1656_c249a8-01 > .kt-row-column-wrap{column-gap:100px;row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:0px;padding-right:20px;padding-bottom:20px;padding-left:20px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id1656_c249a8-01 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1656_c249a8-01 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-none, 0rem );grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1656_c249a8-01 > .kt-row-column-wrap{padding-top:20px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1656_c249a8-01 alignnone breadcrumb wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column1656_060d7e-b7 > .kt-inside-inner-col,.kadence-column1656_060d7e-b7 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1656_060d7e-b7 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1656_060d7e-b7 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1656_060d7e-b7 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1656_060d7e-b7 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1656_060d7e-b7{position:relative;}@media all and (max-width: 1024px){.kadence-column1656_060d7e-b7 > .kt-inside-inner-col{padding-right:0px;padding-left:0px;flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column1656_060d7e-b7, .kt-inside-inner-col > .kadence-column1656_060d7e-b7:not(.specificity){margin-right:0px;margin-left:0px;}}@media all and (max-width: 767px){.kadence-column1656_060d7e-b7 > .kt-inside-inner-col{padding-right:0px;padding-left:0px;flex-direction:column;justify-content:center;}.kadence-column1656_060d7e-b7, .kt-inside-inner-col > .kadence-column1656_060d7e-b7:not(.specificity){margin-right:0px;margin-left:0px;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1656_060d7e-b7 inner-column-1\"><div class=\"kt-inside-inner-col\">\n<p class=\" has-text-align-left eplus-wrapper\"><code><nav aria-label=\"breadcrumbs\" class=\"rank-math-breadcrumb\"><p><span class=\"label\">You are here:<\/span> <span class=\"last\">Rechtsanwalt Christian Janssen<\/span><\/p><\/nav><\/code><\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-wrap.wp-block-kadence-rowlayout.kb-row-layout-id2287_e003a7-50{margin-top:0px;margin-bottom:0px;}.kb-row-layout-id2287_e003a7-50 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id2287_e003a7-50 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id2287_e003a7-50 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:80px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id2287_e003a7-50 > .kt-row-layout-overlay{opacity:0.70;}@media all and (max-width: 1024px){.kb-row-layout-id2287_e003a7-50 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id2287_e003a7-50 > .kt-row-column-wrap{padding-top:40px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id2287_e003a7-50 alignnone faq wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column2287_103497-16 > .kt-inside-inner-col,.kadence-column2287_103497-16 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2287_103497-16 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2287_103497-16 > .kt-inside-inner-col{flex-direction:column;}.kadence-column2287_103497-16 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2287_103497-16 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2287_103497-16{position:relative;}@media all and (max-width: 1024px){.kadence-column2287_103497-16 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2287_103497-16 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2287_103497-16 inner-column-1\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading2287_bdb99d-62, .wp-block-kadence-advancedheading.kt-adv-heading2287_bdb99d-62[data-kb-block=\"kb-adv-heading2287_bdb99d-62\"]{margin-bottom:var(--global-kb-spacing-lg, 3rem);text-align:center;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading2287_bdb99d-62 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2287_bdb99d-62[data-kb-block=\"kb-adv-heading2287_bdb99d-62\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2287_bdb99d-62 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2287_bdb99d-62[data-kb-block=\"kb-adv-heading2287_bdb99d-62\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 class=\"kt-adv-heading2287_bdb99d-62 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading2287_bdb99d-62\"><strong>Frequently Asked Questions in inheritance tax law<\/strong><\/h2>\n\n\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-a23d6788 uagb-faq-icon-row uagb-faq-layout-grid uagb-faq-expand-first-false uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     faq\" data-faqtoggle=\"true\" role=\"tablist\"><script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"@id\":\"https:\\\/\\\/www.kanzlei-cj.de\\\/en\\\/inheritance-law\\\/erbschaftssteuerrecht\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"<strong>Do only heirs have to pay taxes?<\\\/strong>\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Any acquisition by reason of death, gifts by reason of death and gifts among the living result in inheritance or gift tax according to \\u00a7 3 Inheritance and Gift Tax Code. Reach out without obligations\\u2026\"}},{\"@type\":\"Question\",\"name\":\"<strong>Do a wife and a girlfriend have to pay the same amount?<\\\/strong>\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Depending on degree of relation the heirs or giftees are separated into tax classes I, II or III. These tax classes are unrelated to the income tax classes I-VI. They apply only to inheritance tax and gift tax.\"}}]}<\/script><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-fe30f8c1 frage\" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\"><h3 class=\"uagb-question\"><strong>Do only heirs have to pay taxes?<\/strong><\/h3><\/div><div class=\"uagb-faq-content\"><p>Any acquisition by reason of death, gifts by reason of death and gifts among the living result in inheritance or gift tax according to \u00a7 3 Inheritance and Gift Tax Code. Reach out without obligations\u2026<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-2fbdf004 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\"><h3 class=\"uagb-question\"><strong>Do a wife and a girlfriend have to pay the same amount?<\/strong><\/h3><\/div><div class=\"uagb-faq-content\"><p>Depending on degree of relation the heirs or giftees are separated into tax classes I, II or III. These tax classes are unrelated to the income tax classes I-VI. They apply only to inheritance tax and gift tax.<\/p><\/div><\/div><\/div>\n\n<style>.kb-row-layout-id2287_8f0f57-b1 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id2287_8f0f57-b1 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id2287_8f0f57-b1 > .kt-row-column-wrap{column-gap:32px;row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:32px;padding-right:0px;padding-bottom:32px;padding-left:0px;grid-template-columns:minmax(0, calc(50% - ((32px * 1 )\/2)))minmax(0, calc(50% - ((32px * 1 )\/2)));}.kb-row-layout-id2287_8f0f57-b1 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id2287_8f0f57-b1 > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 767px){.kb-row-layout-id2287_8f0f57-b1 > .kt-row-column-wrap{padding-bottom:40px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id2287_8f0f57-b1 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kt-inner-column-height-full kb-theme-content-width\">\n<style>.kadence-column2287_6a408c-51 > .kt-inside-inner-col{min-height:300px;}.kadence-column2287_6a408c-51 > .kt-inside-inner-col,.kadence-column2287_6a408c-51 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2287_6a408c-51 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2287_6a408c-51 > .kt-inside-inner-col{flex-direction:column;}.kadence-column2287_6a408c-51 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2287_6a408c-51 > .kt-inside-inner-col{background-image:url('https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsanwalt-aus-berlin-beraet-zum-erbschaftssteuerrecht.jpg');background-size:cover;background-position:46% 45%;background-attachment:scroll;background-repeat:no-repeat;}.kadence-column2287_6a408c-51 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2287_6a408c-51{position:relative;}@media all and (max-width: 1024px){.kadence-column2287_6a408c-51 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2287_6a408c-51 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2287_6a408c-51 inner-column-2\"><div class=\"kt-inside-inner-col\"><\/div><\/div>\n\n\n<style>.kadence-column2287_16ea33-74 > .kt-inside-inner-col,.kadence-column2287_16ea33-74 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2287_16ea33-74 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2287_16ea33-74 > .kt-inside-inner-col{flex-direction:column;}.kadence-column2287_16ea33-74 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2287_16ea33-74 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2287_16ea33-74{position:relative;}@media all and (max-width: 1024px){.kadence-column2287_16ea33-74 > .kt-inside-inner-col{padding-right:0px;padding-left:0px;flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column2287_16ea33-74, .kt-inside-inner-col > .kadence-column2287_16ea33-74:not(.specificity){margin-right:0px;margin-left:0px;}}@media all and (max-width: 767px){.kadence-column2287_16ea33-74 > .kt-inside-inner-col{padding-right:0px;padding-left:0px;flex-direction:column;justify-content:center;}.kadence-column2287_16ea33-74, .kt-inside-inner-col > .kadence-column2287_16ea33-74:not(.specificity){margin-right:0px;margin-left:0px;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2287_16ea33-74 inner-column-1\"><div class=\"kt-inside-inner-col\"><div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-0fe94919 uagb-faq-icon-row uagb-faq-layout-grid uagb-faq-expand-first-false uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     faq\" data-faqtoggle=\"true\" role=\"tablist\"><script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"@id\":\"https:\\\/\\\/www.kanzlei-cj.de\\\/en\\\/inheritance-law\\\/erbschaftssteuerrecht\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"<strong>Do only Germans have to pay taxes in Germany?<\\\/strong>\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"To owe taxes in Germany, it is enough that the decedent, donor or acquirer has their residence or usual home in Germany. Citizenship doesn\\u2019t factor into this.\"}}]}<\/script><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-1bcf3d3c frage\" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\"><h3 class=\"uagb-question\"><strong>Do only Germans have to pay taxes in Germany?<\/strong><\/h3><\/div><div class=\"uagb-faq-content\"><p>To owe taxes in Germany, it is enough that the decedent, donor or acquirer has their residence or usual home in Germany. Citizenship doesn\u2019t factor into this.<\/p><\/div><\/div><\/div><\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kadence-column2270_4b2e44-a4{max-width:1250px;margin-left:auto;margin-right:auto;}.wp-block-kadence-column.kb-section-dir-horizontal:not(.kb-section-md-dir-vertical)>.kt-inside-inner-col>.kadence-column2270_4b2e44-a4{-webkit-flex:0 1 1250px;flex:0 1 1250px;max-width:unset;margin-left:unset;margin-right:unset;}.kadence-column2270_4b2e44-a4 > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-lg, 3rem);padding-right:var(--global-kb-spacing-md, 2rem);padding-bottom:var(--global-kb-spacing-lg, 3rem);padding-left:var(--global-kb-spacing-md, 2rem);}.kadence-column2270_4b2e44-a4 > .kt-inside-inner-col,.kadence-column2270_4b2e44-a4 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2270_4b2e44-a4 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2270_4b2e44-a4 > .kt-inside-inner-col{flex-direction:column;}.kadence-column2270_4b2e44-a4 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2270_4b2e44-a4 > .kt-inside-inner-col{background-color:var(--global-palette8, #F7FAFC);}.kadence-column2270_4b2e44-a4 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2270_4b2e44-a4{position:relative;}.kadence-column2270_4b2e44-a4, .kt-inside-inner-col > .kadence-column2270_4b2e44-a4:not(.specificity){margin-top:var(--global-kb-spacing-xl, 4rem);margin-bottom:var(--global-kb-spacing-xl, 4rem);}@media all and (min-width: 1025px){.wp-block-kadence-column.kb-section-dir-horizontal>.kt-inside-inner-col>.kadence-column2270_4b2e44-a4{-webkit-flex:0 1 1250px;flex:0 1 1250px;max-width:unset;margin-left:unset;margin-right:unset;}}@media all and (max-width: 1024px){.kadence-column2270_4b2e44-a4 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column2270_4b2e44-a4, .kt-inside-inner-col > .kadence-column2270_4b2e44-a4:not(.specificity){margin-top:var(--global-kb-spacing-lg, 3rem);margin-bottom:var(--global-kb-spacing-lg, 3rem);}}@media all and (max-width: 767px){.kadence-column2270_4b2e44-a4 > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-md, 2rem);padding-bottom:var(--global-kb-spacing-md, 2rem);flex-direction:column;justify-content:center;}.wp-block-kadence-column.kb-section-sm-dir-vertical:not(.kb-section-sm-dir-horizontal):not(.kb-section-sm-dir-specificity)>.kt-inside-inner-col>.kadence-column2270_4b2e44-a4{max-width:1250px;-webkit-flex:1;flex:1;margin-left:auto;margin-right:auto;}.kadence-column2270_4b2e44-a4, .kt-inside-inner-col > .kadence-column2270_4b2e44-a4:not(.specificity){margin-top:var(--global-kb-spacing-md, 2rem);margin-bottom:var(--global-kb-spacing-md, 2rem);}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2270_4b2e44-a4 inner-column-1\" id=\"kontakt\"><div class=\"kt-inside-inner-col\"><style>.kb-row-layout-wrap.wp-block-kadence-rowlayout.kb-row-layout-id2270_0127fb-90{margin-top:var(--global-kb-spacing-md, 2rem);}.kb-row-layout-id2270_0127fb-90 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id2270_0127fb-90 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id2270_0127fb-90 > .kt-row-column-wrap{column-gap:80px;row-gap:var(--global-kb-gap-md, 2rem);padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;grid-template-columns:minmax(0, calc(60% - ((80px * 1 )\/2)))minmax(0, calc(40% - ((80px * 1 )\/2)));}.kb-row-layout-id2270_0127fb-90 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id2270_0127fb-90 > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 767px){.kb-row-layout-id2270_0127fb-90 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id2270_0127fb-90 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column2270_b4f68d-e3 > .kt-inside-inner-col,.kadence-column2270_b4f68d-e3 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2270_b4f68d-e3 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2270_b4f68d-e3 > .kt-inside-inner-col{flex-direction:column;}.kadence-column2270_b4f68d-e3 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2270_b4f68d-e3 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2270_b4f68d-e3{position:relative;}@media all and (max-width: 1024px){.kadence-column2270_b4f68d-e3 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2270_b4f68d-e3 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2270_b4f68d-e3 inner-column-1\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading2270_452e60-16, .wp-block-kadence-advancedheading.kt-adv-heading2270_452e60-16[data-kb-block=\"kb-adv-heading2270_452e60-16\"]{text-align:center;font-size:30px;font-weight:bold;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading2270_452e60-16 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2270_452e60-16[data-kb-block=\"kb-adv-heading2270_452e60-16\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2270_452e60-16 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2270_452e60-16[data-kb-block=\"kb-adv-heading2270_452e60-16\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading2270_452e60-16 wp-block-kadence-advancedheading has-theme-palette-3-color has-text-color\" data-kb-block=\"kb-adv-heading2270_452e60-16\">I will gladly advise you!<\/p>\n\n\n\n<p class=\" has-text-align-center eplus-wrapper\">Book an appointment for a free initial assessment or contact me by phone, e-mail or via my contact form:<\/p>\n\n\n<style>.wp-block-kadence-iconlist.kt-svg-icon-list-items2270_1f929f-49:not(.this-stops-third-party-issues){margin-top:0px;margin-bottom:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items2270_1f929f-49 ul.kt-svg-icon-list:not(.this-prevents-issues):not(.this-stops-third-party-issues):not(.tijsloc){margin-top:0px;margin-right:0px;margin-bottom:50px;margin-left:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items2270_1f929f-49 ul.kt-svg-icon-list{grid-row-gap:10px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items2270_1f929f-49 ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap .kt-svg-icon-list-single{margin-right:10px;}.kt-svg-icon-list-items2270_1f929f-49 ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap, .kt-svg-icon-list-items2270_1f929f-49 ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap a{color:var(--global-palette1, #3182CE);font-size:18px;color:var(--global-palette1, #3182CE);}@media all and (min-width: 1025px){.wp-block-kadence-iconlist.kt-svg-icon-list-items2270_1f929f-49:not(.kt-svg-icon-list-columns-1) ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap:not(:last-child){margin:0px;}}<\/style>\n<div class=\"wp-block-kadence-iconlist kt-svg-icon-list-items kt-svg-icon-list-items2270_1f929f-49 kt-svg-icon-list-columns-2 alignnone kt-tablet-svg-icon-list-columns-1\"><ul class=\"kt-svg-icon-list\"><style>.kt-svg-icon-list-item-2270_ed4369-ac .kt-svg-icon-list-single{font-size:24px !important;color:var(--global-palette1, #3182CE) !important;}.kt-svg-icon-list-item-2270_ed4369-ac .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-2270_ed4369-ac kt-svg-icon-list-style-default\"><a href=\"tel:00491718646233\" class=\"kt-svg-icon-link\"><span class=\"kb-svg-icon-wrap kb-svg-icon-ic_phone kt-svg-icon-list-single\"><svg viewBox=\"0 0 8 8\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M.19 0c-.11 0-.19.08-.19.19v7.63c0 .11.08.19.19.19h4.63c.11 0 .19-.08.19-.19v-7.63c0-.11-.08-.19-.19-.19h-4.63zm.81 1h3v5h-3v-5zm1.5 5.5c.28 0 .5.22.5.5s-.22.5-.5.5-.5-.22-.5-.5.22-.5.5-.5z\" transform=\"translate(1)\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">0171 \/ 864 62 33<\/span><\/a><\/li>\n\n\n<style>.kt-svg-icon-list-item-2270_8ca2fe-78 .kt-svg-icon-list-single{font-size:24px !important;}.kt-svg-icon-list-item-2270_8ca2fe-78 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-2270_8ca2fe-78 kt-svg-icon-list-style-default\"><a href=\"mailto:info@kanzlei-cj.de\" class=\"kt-svg-icon-link\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_mail kt-svg-icon-list-single\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M4 4h16c1.1 0 2 .9 2 2v12c0 1.1-.9 2-2 2H4c-1.1 0-2-.9-2-2V6c0-1.1.9-2 2-2z\"\/><polyline points=\"22,6 12,13 2,6\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">info@kanzlei-cj.de<\/span><\/a><\/li>\n<\/ul><\/div>\n\n\n<div class='fluentform ff-default fluentform_wrapper_4 kurzformular ff_guten_block ff_guten_block-4 ffs_default_wrap'><form data-form_id=\"4\" id=\"fluentform_4\" class=\"frm-fluent-form fluent_form_4 ff-el-form-top ff_form_instance_4_1 ff-form-loading ffs_default\" data-form_instance=\"ff_form_instance_4_1\" method=\"POST\" ><fieldset  style=\"border: none!important;margin: 0!important;padding: 0!important;background-color: transparent!important;box-shadow: none!important;outline: none!important; min-inline-size: 100%;\">\n                    <legend class=\"ff_screen_reader_title\" style=\"display: block; margin: 0!important;padding: 0!important;height: 0!important;text-indent: -999999px;width: 0!important;overflow:hidden;\">Contact form<\/legend>        <div\n                style=\"display: none!important; position: absolute!important; transform: translateX(1000%)!important;\"\n                class=\"ff-el-group ff-hpsf-container\"\n        >\n            <div class=\"ff-el-input--label asterisk-right\">\n                <label for=\"ff_4_item_sf\" aria-label=\"Notify\">\n                    Notify                <\/label>\n            <\/div>\n            <div class=\"ff-el-input--content\">\n                <input type=\"text\"\n                       name=\"item_4__fluent_sf\"\n                       class=\"ff-el-form-control\"\n                       id=\"ff_4_item_sf\"\n                \/>\n            <\/div>\n        <\/div>\n                <input type=\"hidden\" id=\"__fluent_protection_token_4\" class=\"fluent-form-token-field\" name=\"__fluent_protection_token_4\">\n        <input type='hidden' name='__fluent_form_embded_post_id' value='2287' \/><input type=\"hidden\" id=\"_fluentform_4_fluentformnonce\" name=\"_fluentform_4_fluentformnonce\" value=\"7c58618052\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/pages\/2287\" \/><div data-name=\"ff_cn_id_1\"  class='ff-t-container ff-column-container ff_columns_total_3 '><div class='ff-t-cell ff-t-column-1' style='flex-basis: 33.33%;'><div class='ff-el-group ff-el-form-hide_label'><div class=\"ff-el-input--label ff-el-is-required asterisk-right\"><label for='ff_4_input_text_1' id='label_ff_4_input_text_1' aria-label=\"Name\">Name<\/label><\/div><div class='ff-el-input--content'><input type=\"text\" name=\"input_text_1\" class=\"ff-el-form-control\" placeholder=\"Name\" data-name=\"input_text_1\" tabindex=\"1\" id=\"ff_4_input_text_1\"  aria-invalid=\"false\" aria-required=true><\/div><\/div><\/div><div class='ff-t-cell ff-t-column-2' style='flex-basis: 33.33%;'><div class='ff-el-group ff-el-form-hide_label'><div class=\"ff-el-input--label ff-el-is-required asterisk-right\"><label for='ff_4_input_text' id='label_ff_4_input_text' aria-label=\"Phone\">Phone<\/label><\/div><div class='ff-el-input--content'><input type=\"text\" name=\"input_text\" class=\"ff-el-form-control\" placeholder=\"Phone\" data-name=\"input_text\" tabindex=\"2\" id=\"ff_4_input_text\"  aria-invalid=\"false\" aria-required=true><\/div><\/div><\/div><div class='ff-t-cell ff-t-column-3' style='flex-basis: 33.33%;'><div class='ff-el-group ff-el-form-hide_label'><div class=\"ff-el-input--label ff-el-is-required asterisk-right\"><label for='ff_4_email' id='label_ff_4_email' aria-label=\"E-mail 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ff_btn_style wpf_has_custom_css\" tabindex=\"6\"  aria-label=\"Send message\">Send message<\/button><\/div><\/fieldset><\/form><div id='fluentform_4_errors' class='ff-errors-in-stack ff_form_instance_4_1 ff-form-loading_errors ff_form_instance_4_1_errors'><\/div><\/div>            <script type=\"text\/javascript\">\n                window.fluent_form_ff_form_instance_4_1 = {\"id\":\"4\",\"ajaxUrl\":\"https:\\\/\\\/www.kanzlei-cj.de\\\/wp-admin\\\/admin-ajax.php\",\"settings\":{\"layout\":{\"labelPlacement\":\"top\",\"helpMessagePlacement\":\"with_label\",\"errorMessagePlacement\":\"inline\"},\"restrictions\":{\"denyEmptySubmission\":{\"enabled\":false}}},\"form_instance\":\"ff_form_instance_4_1\",\"form_id_selector\":\"fluentform_4\",\"rules\":{\"input_text_1\":{\"required\":{\"value\":true,\"message\":\"This field is required!\",\"global\":false,\"global_message\":\"This field is required\"}},\"input_text\":{\"required\":{\"value\":true,\"message\":\"This field is required!\",\"global\":false,\"global_message\":\"This field is required\"}},\"email\":{\"required\":{\"value\":true,\"message\":\"This field is required!\",\"global\":false,\"global_message\":\"This field is required\"},\"email\":{\"value\":true,\"message\":\"This field must contain a valid e-mail address!\",\"global\":false,\"global_message\":\"This field must contain a valid email\"}},\"description\":{\"required\":{\"value\":true,\"message\":\"This field is required!\",\"global\":false,\"global_message\":\"This field is required\"}},\"checkbox\":{\"required\":{\"value\":true,\"message\":\"Das ist ein Pflichtfeld!\",\"global\":false,\"global_message\":\"This field is required\"}}},\"debounce_time\":300};\n                            <\/script>\n            <\/div><\/div>\n\n\n<style>.kadence-column2270_10191a-ab > .kt-inside-inner-col,.kadence-column2270_10191a-ab > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2270_10191a-ab > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2270_10191a-ab > .kt-inside-inner-col{flex-direction:column;}.kadence-column2270_10191a-ab > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2270_10191a-ab > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2270_10191a-ab{position:relative;}@media all and (max-width: 1024px){.kadence-column2270_10191a-ab > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2270_10191a-ab > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2270_10191a-ab inner-column-2\"><div class=\"kt-inside-inner-col\"><div class=\"wp-block-image \">\n<figure class=\"aligncenter size-full eplus-wrapper\"><a href=\"https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsanwalt-janssen-aus-berlin-201.jpg\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"630\" src=\"https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsanwalt-janssen-aus-berlin-201.jpg\" alt=\"Rechtsanwalt Janssen aus Berlin\" class=\"wp-image-1500\" srcset=\"https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsanwalt-janssen-aus-berlin-201.jpg 900w, https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsanwalt-janssen-aus-berlin-201-768x538.jpg 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><\/a><\/figure>\n<\/div>\n\n\n<p class=\" eplus-wrapper\"><strong>Lawyer Christian Janssen from Berlin<\/strong><\/p>\n\n\n<style>.wp-block-kadence-iconlist.kt-svg-icon-list-items2270_273284-8a:not(.this-stops-third-party-issues){margin-top:0px;margin-bottom:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items2270_273284-8a ul.kt-svg-icon-list:not(.this-prevents-issues):not(.this-stops-third-party-issues):not(.tijsloc){margin-top:0px;margin-right:0px;margin-bottom:50px;margin-left:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items2270_273284-8a ul.kt-svg-icon-list{grid-row-gap:10px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items2270_273284-8a .kb-svg-icon-wrap{color:var(--global-palette1, #3182CE);}.wp-block-kadence-iconlist.kt-svg-icon-list-items2270_273284-8a ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap .kt-svg-icon-list-single{margin-right:10px;}.kt-svg-icon-list-items2270_273284-8a ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap, .kt-svg-icon-list-items2270_273284-8a ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap a{color:var(--global-palette3, #1A202C);font-size:16px;color:var(--global-palette3, #1A202C);}<\/style>\n<div class=\"wp-block-kadence-iconlist kt-svg-icon-list-items kt-svg-icon-list-items2270_273284-8a kt-svg-icon-list-columns-1 alignnone kt-list-icon-aligntop\"><ul class=\"kt-svg-icon-list\"><style>.kt-svg-icon-list-item-2270_e9d075-50 .kt-svg-icon-list-single{font-size:24px !important;color:var(--global-palette1, #3182CE) !important;}.kt-svg-icon-list-item-2270_e9d075-50 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-2270_e9d075-50 kt-svg-icon-list-style-default\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_check kt-svg-icon-list-single\"><svg viewBox=\"0 0 512 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\"><strong>Law school:<\/strong> at Hamburg University<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-2270_af6cff-06 .kt-svg-icon-list-single{font-size:24px !important;color:var(--global-palette1, #3182CE) !important;}.kt-svg-icon-list-item-2270_af6cff-06 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-2270_af6cff-06 kt-svg-icon-list-style-default\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_check kt-svg-icon-list-single\"><svg viewBox=\"0 0 512 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\"><strong>Clerkship:<\/strong> at Kassel District Court<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-2270_e4db9f-b4 .kt-svg-icon-list-single{font-size:24px !important;color:var(--global-palette1, #3182CE) !important;}.kt-svg-icon-list-item-2270_e4db9f-b4 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-2270_e4db9f-b4 kt-svg-icon-list-style-default\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_check kt-svg-icon-list-single\"><svg viewBox=\"0 0 512 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\"><strong>Licensed<\/strong> as lawyer via the bar association Berlin since 2015<\/span><\/li>\n<\/ul><\/div>\n<\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n\n<style>.kb-row-layout-id2287_7ea389-76 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id2287_7ea389-76 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id2287_7ea389-76 > .kt-row-column-wrap{column-gap:100px;row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:0px;padding-right:20px;padding-bottom:80px;padding-left:20px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id2287_7ea389-76 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id2287_7ea389-76 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-none, 0rem );padding-bottom:80px;grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id2287_7ea389-76 > .kt-row-column-wrap{padding-bottom:40px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id2287_7ea389-76 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column2287_5b0f92-08 > .kt-inside-inner-col,.kadence-column2287_5b0f92-08 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2287_5b0f92-08 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2287_5b0f92-08 > .kt-inside-inner-col{flex-direction:column;}.kadence-column2287_5b0f92-08 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2287_5b0f92-08 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2287_5b0f92-08{position:relative;}@media all and (max-width: 1024px){.kadence-column2287_5b0f92-08 > .kt-inside-inner-col{padding-right:0px;padding-left:0px;flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column2287_5b0f92-08, .kt-inside-inner-col > .kadence-column2287_5b0f92-08:not(.specificity){margin-right:0px;margin-left:0px;}}@media all and (max-width: 767px){.kadence-column2287_5b0f92-08 > .kt-inside-inner-col{padding-right:0px;padding-left:0px;flex-direction:column;justify-content:center;}.kadence-column2287_5b0f92-08, .kt-inside-inner-col > .kadence-column2287_5b0f92-08:not(.specificity){margin-right:0px;margin-left:0px;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2287_5b0f92-08 inner-column-1\"><div class=\"kt-inside-inner-col\"><style>.kb-image2287_17c297-67 .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image2287_17c297-67\"><img loading=\"lazy\" decoding=\"async\" width=\"1920\" height=\"725\" src=\"https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsanwalt-janssen-aus-berlin-beraet-zum-erbschaftssteuerrecht.jpg\" alt=\"Rechtsanwalt Janssen aus Berlin ber\u00e4t bei Themen rund ums Testament\" class=\"kb-img wp-image-1731\" srcset=\"https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsanwalt-janssen-aus-berlin-beraet-zum-erbschaftssteuerrecht.jpg 1920w, https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsanwalt-janssen-aus-berlin-beraet-zum-erbschaftssteuerrecht-768x290.jpg 768w, https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsanwalt-janssen-aus-berlin-beraet-zum-erbschaftssteuerrecht-1024x387.jpg 1024w, https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsanwalt-janssen-aus-berlin-beraet-zum-erbschaftssteuerrecht-1536x580.jpg 1536w\" sizes=\"auto, (max-width: 1920px) 100vw, 1920px\" \/><\/figure>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-wrap.wp-block-kadence-rowlayout.kb-row-layout-id2287_bb6652-d0{margin-top:0px;margin-bottom:var(--global-kb-spacing-xxl, 5rem);}.kb-row-layout-id2287_bb6652-d0 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id2287_bb6652-d0 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id2287_bb6652-d0 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:0px;padding-bottom:0px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id2287_bb6652-d0 > .kt-row-layout-overlay{opacity:0.70;}@media all and (max-width: 1024px){.kb-row-layout-id2287_bb6652-d0 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id2287_bb6652-d0 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id2287_bb6652-d0 alignnone faq wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column2287_a76376-83 > .kt-inside-inner-col,.kadence-column2287_a76376-83 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2287_a76376-83 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2287_a76376-83 > .kt-inside-inner-col{flex-direction:column;}.kadence-column2287_a76376-83 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2287_a76376-83 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2287_a76376-83{position:relative;}@media all and (max-width: 1024px){.kadence-column2287_a76376-83 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2287_a76376-83 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2287_a76376-83 inner-column-1\"><div class=\"kt-inside-inner-col\"><div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-e8099e68 uagb-faq-icon-row uagb-faq-layout-grid uagb-faq-expand-first-false uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     faq\" data-faqtoggle=\"true\" role=\"tablist\"><script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"@id\":\"https:\\\/\\\/www.kanzlei-cj.de\\\/en\\\/inheritance-law\\\/erbschaftssteuerrecht\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"<strong>Who inherits what in a community of heirs?<\\\/strong>\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The federal fiscal court already clarified in a ruling on November 10<sup>th<\\\/sup> 1982 that in the case of several heirs the inheritance is to be taxed for each joint heir according to their inheritance share. For that reason, it is irrelevant, which objects or assets are given to individual heirs in case of a dissolution contract (BFH, Az. II R 85-86\\\/78). The entire inheritance is first determined and then associated to the heirs in quota for the purpose of taxation. This is true even if the decedent has determined specifically who will inherit what. Even a dissolution contract for the heirs doesn\\u2019t change this, as the financial court Munich recently confirmed in a ruling from 16.06.2021, case sign 4 K 692\\\/20.\"}},{\"@type\":\"Question\",\"name\":\"<strong>Does the inherited home have to be taxed?<\\\/strong>\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The privately owned home can be inherited without tax. For this, the conditions of \\u00a7 13 Abs. 1 Nr. 4c ErbStG have to be met:<br>- The house must be wholly owned by the decedent until their death<br>- It must be used for residential purposes for them alone, with a spouse or with a child (exception: moving to a care facility for health reasons)<br>- The heir must have defined the house as their centre of life either before or after succession.<br>Contact me noncommittally\\u2026\"}}]}<\/script><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-09820282 frage\" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\"><h3 class=\"uagb-question\"><strong>Who inherits what in a community of heirs?<\/strong><\/h3><\/div><div class=\"uagb-faq-content\"><p>The federal fiscal court already clarified in a ruling on November 10<sup>th<\/sup> 1982 that in the case of several heirs the inheritance is to be taxed for each joint heir according to their inheritance share. For that reason, it is irrelevant, which objects or assets are given to individual heirs in case of a dissolution contract (BFH, Az. II R 85-86\/78). The entire inheritance is first determined and then associated to the heirs in quota for the purpose of taxation. This is true even if the decedent has determined specifically who will inherit what. Even a dissolution contract for the heirs doesn\u2019t change this, as the financial court Munich recently confirmed in a ruling from 16.06.2021, case sign 4 K 692\/20.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-9799a81a \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\"><h3 class=\"uagb-question\"><strong>Does the inherited home have to be taxed?<\/strong><\/h3><\/div><div class=\"uagb-faq-content\"><p>The privately owned home can be inherited without tax. For this, the conditions of \u00a7 13 Abs. 1 Nr. 4c ErbStG have to be met:<br>&#8211; The house must be wholly owned by the decedent until their death<br>&#8211; It must be used for residential purposes for them alone, with a spouse or with a child (exception: moving to a care facility for health reasons)<br>&#8211; The heir must have defined the house as their centre of life either before or after succession.<br>Contact me noncommittally\u2026<\/p><\/div><\/div><\/div><\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id2287_66d72a-de > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id2287_66d72a-de > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id2287_66d72a-de > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:80px;padding-right:20px;padding-bottom:45px;padding-left:20px;grid-template-columns:minmax(0, calc(35% - ((var(--global-kb-gap-md, 2rem) * 1 )\/2)))minmax(0, calc(65% - ((var(--global-kb-gap-md, 2rem) * 1 )\/2)));}.kb-row-layout-id2287_66d72a-de > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id2287_66d72a-de > .kt-row-column-wrap{padding-top:40px;padding-bottom:20px;grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id2287_66d72a-de > .kt-row-column-wrap{padding-top:20px;padding-right:0px;padding-bottom:20px;padding-left:0px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id2287_66d72a-de aligncenter has-theme-palette8-background-color kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-equal kt-tab-layout-row kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column2287_b28617-32 > .kt-inside-inner-col,.kadence-column2287_b28617-32 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2287_b28617-32 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2287_b28617-32 > .kt-inside-inner-col{flex-direction:column;}.kadence-column2287_b28617-32 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2287_b28617-32 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2287_b28617-32{position:relative;}@media all and (max-width: 1024px){.kadence-column2287_b28617-32 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2287_b28617-32 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2287_b28617-32 inner-column-1\"><div class=\"kt-inside-inner-col\"><style>.kb-row-layout-id2287_06168c-70 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id2287_06168c-70 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id2287_06168c-70 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-none, 0rem );row-gap:var(--global-kb-gap-md, 2rem);padding-top:40px;padding-bottom:0px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id2287_06168c-70 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id2287_06168c-70 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id2287_06168c-70 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id2287_06168c-70 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column2287_7dfb7a-87 > .kt-inside-inner-col,.kadence-column2287_7dfb7a-87 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2287_7dfb7a-87 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2287_7dfb7a-87 > .kt-inside-inner-col{flex-direction:column;}.kadence-column2287_7dfb7a-87 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2287_7dfb7a-87 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2287_7dfb7a-87{position:relative;}@media all and (max-width: 1024px){.kadence-column2287_7dfb7a-87 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2287_7dfb7a-87 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2287_7dfb7a-87 inner-column-1\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-spacer.kt-block-spacer-2287_4b2491-55 .kt-block-spacer{height:6px;}.wp-block-kadence-spacer.kt-block-spacer-2287_4b2491-55 .kt-divider{border-top-width:3px;height:1px;border-top-color:var(--global-palette2, #2B6CB0);width:55%;border-top-style:solid;}@media all and (max-width: 1024px){.wp-block-kadence-spacer.kt-block-spacer-2287_4b2491-55 .kt-divider{width:75%!important;}}@media all and (max-width: 767px){.wp-block-kadence-spacer.kt-block-spacer-2287_4b2491-55 .kt-divider{width:50%!important;}}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-2287_4b2491-55 alignnone\"><div class=\"kt-block-spacer kt-block-spacer-halign-left kt-block-spacer-thalign-left kt-block-spacer-malign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n<\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n\n<style>.kadence-column2287_6aa7a1-9a > .kt-inside-inner-col,.kadence-column2287_6aa7a1-9a > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2287_6aa7a1-9a > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2287_6aa7a1-9a > .kt-inside-inner-col{flex-direction:column;}.kadence-column2287_6aa7a1-9a > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2287_6aa7a1-9a > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2287_6aa7a1-9a{position:relative;}@media all and (max-width: 1024px){.kadence-column2287_6aa7a1-9a > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2287_6aa7a1-9a > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2287_6aa7a1-9a inner-column-2\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading2287_823441-4d, .wp-block-kadence-advancedheading.kt-adv-heading2287_823441-4d[data-kb-block=\"kb-adv-heading2287_823441-4d\"]{padding-top:0px;padding-bottom:0px;margin-top:0px;margin-bottom:0px;text-align:right;font-size:55px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading2287_823441-4d mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2287_823441-4d[data-kb-block=\"kb-adv-heading2287_823441-4d\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2287_823441-4d img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2287_823441-4d[data-kb-block=\"kb-adv-heading2287_823441-4d\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading2287_823441-4d, .wp-block-kadence-advancedheading.kt-adv-heading2287_823441-4d[data-kb-block=\"kb-adv-heading2287_823441-4d\"]{font-size:36px;text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading2287_823441-4d, .wp-block-kadence-advancedheading.kt-adv-heading2287_823441-4d[data-kb-block=\"kb-adv-heading2287_823441-4d\"]{font-size:30px;text-align:center!important;}}<\/style>\n<h2 class=\"kt-adv-heading2287_823441-4d wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading2287_823441-4d\">Other areas of law<\/h2>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id2287_709712-2d > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id2287_709712-2d > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id2287_709712-2d > .kt-row-column-wrap{column-gap:30px;row-gap:var(--global-kb-gap-md, 2rem);padding-top:40px;padding-right:20px;padding-bottom:80px;padding-left:20px;}.kb-row-layout-id2287_709712-2d > .kt-row-column-wrap > div:not(.added-for-specificity){grid-column:initial;}.kb-row-layout-id2287_709712-2d > .kt-row-column-wrap{grid-template-columns:repeat(4, minmax(0, 1fr));}.kb-row-layout-id2287_709712-2d > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id2287_709712-2d > .kt-row-column-wrap{padding-top:40px;padding-bottom:40px;grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 1024px){.kb-row-layout-id2287_709712-2d > .kt-row-column-wrap > div:not(.added-for-specificity){grid-column:initial;}}@media all and (max-width: 767px){.kb-row-layout-id2287_709712-2d > .kt-row-column-wrap{padding-right:20px;padding-left:20px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id2287_709712-2d > .kt-row-column-wrap > div:not(.added-for-specificity){grid-column:initial;}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id2287_709712-2d alignnone has-theme-palette8-background-color kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-4-columns kt-row-layout-equal kt-tab-layout-two-grid kt-mobile-layout-row kt-row-valign-top kt-inner-column-height-full\">\n<style>.kadence-column2281_6f8831-e5 > .kt-inside-inner-col,.kadence-column2281_6f8831-e5 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2281_6f8831-e5 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2281_6f8831-e5 > .kt-inside-inner-col{flex-direction:column;}.kadence-column2281_6f8831-e5 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2281_6f8831-e5 > .kt-inside-inner-col{background-color:var(--global-palette9, #ffffff);}.kadence-column2281_6f8831-e5 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2281_6f8831-e5{position:relative;}@media all and (max-width: 1024px){.kadence-column2281_6f8831-e5 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2281_6f8831-e5 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column2281_6f8831-e5, .kt-inside-inner-col > .kadence-column2281_6f8831-e5:not(.specificity){margin-right:0px;margin-left:0px;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2281_6f8831-e5 kb-section-has-link inner-column-3\"><div class=\"kt-inside-inner-col\">\n<style>.kb-image2281_5dabe0-e4 .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image2281_5dabe0-e4\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"660\" src=\"https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsberatung-im-vorsorgerecht-b.jpg\" alt=\"\" class=\"kb-img wp-image-1478\" srcset=\"https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsberatung-im-vorsorgerecht-b.jpg 900w, https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsberatung-im-vorsorgerecht-b-768x563.jpg 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><\/figure>\n\n<style>.kb-row-layout-id2281_ec2b58-d0 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id2281_ec2b58-d0 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id2281_ec2b58-d0 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id2281_ec2b58-d0 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id2281_ec2b58-d0 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id2281_ec2b58-d0 > .kt-row-column-wrap{padding-top:0px;padding-bottom:0px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id2281_ec2b58-d0 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column2281_c0afb1-e7 > .kt-inside-inner-col{padding-top:10px;padding-right:20px;padding-bottom:0px;padding-left:20px;}.kadence-column2281_c0afb1-e7 > .kt-inside-inner-col,.kadence-column2281_c0afb1-e7 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2281_c0afb1-e7 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2281_c0afb1-e7 > .kt-inside-inner-col{flex-direction:column;}.kadence-column2281_c0afb1-e7 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2281_c0afb1-e7 > .kt-inside-inner-col{background-color:var(--global-palette9, #ffffff);}.kadence-column2281_c0afb1-e7 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2281_c0afb1-e7{position:relative;}.kadence-column2281_c0afb1-e7, .kt-inside-inner-col > .kadence-column2281_c0afb1-e7:not(.specificity){margin-top:-84px;margin-right:10px;margin-bottom:0px;margin-left:10px;}@media all and (max-width: 1024px){.kadence-column2281_c0afb1-e7 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2281_c0afb1-e7 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column2281_c0afb1-e7, .kt-inside-inner-col > .kadence-column2281_c0afb1-e7:not(.specificity){margin-top:0px;margin-right:0px;margin-bottom:0px;margin-left:0px;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2281_c0afb1-e7 inner-column-1\"><div class=\"kt-inside-inner-col\">\n<style>.wp-block-kadence-advancedheading.kt-adv-heading2281_d5ff6b-53, .wp-block-kadence-advancedheading.kt-adv-heading2281_d5ff6b-53[data-kb-block=\"kb-adv-heading2281_d5ff6b-53\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading2281_d5ff6b-53 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2281_d5ff6b-53[data-kb-block=\"kb-adv-heading2281_d5ff6b-53\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2281_d5ff6b-53 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2281_d5ff6b-53[data-kb-block=\"kb-adv-heading2281_d5ff6b-53\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading2281_d5ff6b-53, .wp-block-kadence-advancedheading.kt-adv-heading2281_d5ff6b-53[data-kb-block=\"kb-adv-heading2281_d5ff6b-53\"]{text-align:center!important;}}<\/style>\n<h3 class=\"kt-adv-heading2281_d5ff6b-53 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading2281_d5ff6b-53\">Pension law<\/h3>\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading2281_1d2779-9d, .wp-block-kadence-advancedheading.kt-adv-heading2281_1d2779-9d[data-kb-block=\"kb-adv-heading2281_1d2779-9d\"]{font-size:16px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading2281_1d2779-9d mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2281_1d2779-9d[data-kb-block=\"kb-adv-heading2281_1d2779-9d\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2281_1d2779-9d img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2281_1d2779-9d[data-kb-block=\"kb-adv-heading2281_1d2779-9d\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading2281_1d2779-9d, .wp-block-kadence-advancedheading.kt-adv-heading2281_1d2779-9d[data-kb-block=\"kb-adv-heading2281_1d2779-9d\"]{text-align:center!important;}}<\/style>\n<p class=\"kt-adv-heading2281_1d2779-9d wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading2281_1d2779-9d\">I would also be happy to assist you in drawing up your own personal living will, health care proxy, and power of attorney.<\/p>\n\n<style>.wp-block-kadence-advancedbtn.kt-btns2281_3c0511-18, .site .entry-content .wp-block-kadence-advancedbtn.kt-btns2281_3c0511-18, .wp-block-kadence-advancedbtn.kb-btns2281_3c0511-18, .site .entry-content .wp-block-kadence-advancedbtn.kb-btns2281_3c0511-18{margin-top:0px;margin-right:0px;margin-bottom:0px;margin-left:0px;}.wp-block-kadence-advancedbtn.kb-btns2281_3c0511-18{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:flex-start;align-items:center;}.kt-btns2281_3c0511-18 .kt-button{font-weight:normal;font-style:normal;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn.kt-btns2281_3c0511-18, .site .entry-content .wp-block-kadence-advancedbtn.kt-btns2281_3c0511-18, .wp-block-kadence-advancedbtn.kb-btns2281_3c0511-18, .site .entry-content .wp-block-kadence-advancedbtn.kb-btns2281_3c0511-18{margin-bottom:var(--global-kb-spacing-sm, 1.5rem);}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn.kb-btns2281_3c0511-18{justify-content:flex-start;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn.kb-btns2281_3c0511-18{justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns2281_3c0511-18\">\n<style>ul.menu .wp-block-kadence-advancedbtn .kb-btn2281_fc0104-b6.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn2281_fc0104-b6.kb-button{color:var(--global-palette1, #3182CE);background:var(--global-palette9, #ffffff);font-size:15px;text-transform:lowercase;border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;border-top:0px solid;border-right:0px solid;border-bottom:0px solid;border-left:0px solid;margin-left:-10px;}.kb-btn2281_fc0104-b6.kb-button .kb-svg-icon-wrap{padding-left:15px;}.wp-block-kadence-advancedbtn .kb-btn2281_fc0104-b6.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn2281_fc0104-b6.kb-button:focus{color:var(--global-palette4, #2D3748);background:var(--global-palette9, #ffffff);border-top-color:var(--global-palette3, #1A202C);border-top-style:solid;border-right-color:var(--global-palette3, #1A202C);border-right-style:solid;border-bottom-color:var(--global-palette3, #1A202C);border-bottom-style:solid;border-left-color:var(--global-palette3, #1A202C);border-left-style:solid;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn2281_fc0104-b6.kb-button{border-top:0px solid;border-right:0px solid;border-bottom:0px solid;border-left:0px solid;}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn2281_fc0104-b6.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn2281_fc0104-b6.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-top-style:solid;border-right-color:var(--global-palette3, #1A202C);border-right-style:solid;border-bottom-color:var(--global-palette3, #1A202C);border-bottom-style:solid;border-left-color:var(--global-palette3, #1A202C);border-left-style:solid;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn2281_fc0104-b6.kb-button{border-top:0px solid;border-right:0px solid;border-bottom:0px solid;border-left:0px solid;}.wp-block-kadence-advancedbtn .kb-btn2281_fc0104-b6.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn2281_fc0104-b6.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-top-style:solid;border-right-color:var(--global-palette3, #1A202C);border-right-style:solid;border-bottom-color:var(--global-palette3, #1A202C);border-bottom-style:solid;border-left-color:var(--global-palette3, #1A202C);border-left-style:solid;}}<\/style><a class=\"kb-button kt-button button kb-btn2281_fc0104-b6 kt-btn-size-small kt-btn-width-type-auto kb-btn-global-fill  kt-btn-has-text-true kt-btn-has-svg-true  wp-block-kadence-singlebtn\" href=\"https:\/\/www.kanzlei-cj.de\/vorsorgerecht\/\"><span class=\"kt-btn-inner-text\">find out more<\/span><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_arrowRightCircle kt-btn-icon-side-right\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><polyline points=\"12 16 16 12 12 8\"\/><line x1=\"8\" y1=\"12\" x2=\"16\" y2=\"12\"\/><\/svg><\/span><\/a>\n<\/div>\n\n<\/div><\/div>\n\n<\/div><\/div>\n<\/div><a href=\"https:\/\/www.kanzlei-cj.de\/en\/provision-law\/\" class=\"kb-section-link-overlay\"><\/a><\/div>\n\n\n<style>.kadence-column2281_5c7fea-e6 > .kt-inside-inner-col,.kadence-column2281_5c7fea-e6 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2281_5c7fea-e6 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2281_5c7fea-e6 > .kt-inside-inner-col{flex-direction:column;}.kadence-column2281_5c7fea-e6 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2281_5c7fea-e6 > .kt-inside-inner-col{background-color:var(--global-palette9, #ffffff);}.kadence-column2281_5c7fea-e6 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2281_5c7fea-e6{position:relative;}@media all and (max-width: 1024px){.kadence-column2281_5c7fea-e6 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2281_5c7fea-e6 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column2281_5c7fea-e6, .kt-inside-inner-col > .kadence-column2281_5c7fea-e6:not(.specificity){margin-right:0px;margin-left:0px;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2281_5c7fea-e6 kb-section-has-link inner-column-3\"><div class=\"kt-inside-inner-col\">\n<style>.kb-image2281_c73289-07 .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image2281_c73289-07\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"660\" src=\"https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsberatung-im-sozialrecht-b.jpg\" alt=\"\" class=\"kb-img wp-image-1474\" srcset=\"https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsberatung-im-sozialrecht-b.jpg 900w, https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsberatung-im-sozialrecht-b-768x563.jpg 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><\/figure>\n\n<style>.kb-row-layout-id2281_8b31db-d8 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id2281_8b31db-d8 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id2281_8b31db-d8 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id2281_8b31db-d8 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id2281_8b31db-d8 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id2281_8b31db-d8 > .kt-row-column-wrap{padding-top:0px;padding-bottom:0px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id2281_8b31db-d8 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column2281_8242d4-73 > .kt-inside-inner-col{padding-top:10px;padding-right:20px;padding-bottom:0px;padding-left:20px;}.kadence-column2281_8242d4-73 > .kt-inside-inner-col,.kadence-column2281_8242d4-73 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2281_8242d4-73 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2281_8242d4-73 > .kt-inside-inner-col{flex-direction:column;}.kadence-column2281_8242d4-73 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2281_8242d4-73 > .kt-inside-inner-col{background-color:var(--global-palette9, #ffffff);}.kadence-column2281_8242d4-73 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2281_8242d4-73{position:relative;}.kadence-column2281_8242d4-73, .kt-inside-inner-col > .kadence-column2281_8242d4-73:not(.specificity){margin-top:-84px;margin-right:10px;margin-bottom:0px;margin-left:10px;}@media all and (max-width: 1024px){.kadence-column2281_8242d4-73 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2281_8242d4-73 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column2281_8242d4-73, .kt-inside-inner-col > .kadence-column2281_8242d4-73:not(.specificity){margin-top:0px;margin-right:0px;margin-bottom:0px;margin-left:0px;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2281_8242d4-73 inner-column-1\"><div class=\"kt-inside-inner-col\">\n<style>.wp-block-kadence-advancedheading.kt-adv-heading2281_db2cdd-87, .wp-block-kadence-advancedheading.kt-adv-heading2281_db2cdd-87[data-kb-block=\"kb-adv-heading2281_db2cdd-87\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading2281_db2cdd-87 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2281_db2cdd-87[data-kb-block=\"kb-adv-heading2281_db2cdd-87\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2281_db2cdd-87 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2281_db2cdd-87[data-kb-block=\"kb-adv-heading2281_db2cdd-87\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading2281_db2cdd-87, .wp-block-kadence-advancedheading.kt-adv-heading2281_db2cdd-87[data-kb-block=\"kb-adv-heading2281_db2cdd-87\"]{text-align:center!important;}}<\/style>\n<h3 class=\"kt-adv-heading2281_db2cdd-87 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading2281_db2cdd-87\">Social law<\/h3>\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading2281_5ca205-f3, .wp-block-kadence-advancedheading.kt-adv-heading2281_5ca205-f3[data-kb-block=\"kb-adv-heading2281_5ca205-f3\"]{font-size:16px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading2281_5ca205-f3 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2281_5ca205-f3[data-kb-block=\"kb-adv-heading2281_5ca205-f3\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2281_5ca205-f3 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2281_5ca205-f3[data-kb-block=\"kb-adv-heading2281_5ca205-f3\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading2281_5ca205-f3, .wp-block-kadence-advancedheading.kt-adv-heading2281_5ca205-f3[data-kb-block=\"kb-adv-heading2281_5ca205-f3\"]{text-align:center!important;}}<\/style>\n<p class=\"kt-adv-heading2281_5ca205-f3 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading2281_5ca205-f3\">I would be happy to explain how you can use the costs of care to structure the transfer of your assets to the next generation.<\/p>\n\n<style>.wp-block-kadence-advancedbtn.kt-btns2281_ecec2f-42, .site .entry-content .wp-block-kadence-advancedbtn.kt-btns2281_ecec2f-42, .wp-block-kadence-advancedbtn.kb-btns2281_ecec2f-42, .site .entry-content .wp-block-kadence-advancedbtn.kb-btns2281_ecec2f-42{margin-top:0px;margin-right:0px;margin-bottom:0px;margin-left:0px;}.wp-block-kadence-advancedbtn.kb-btns2281_ecec2f-42{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:flex-start;align-items:center;}.kt-btns2281_ecec2f-42 .kt-button{font-weight:normal;font-style:normal;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn.kt-btns2281_ecec2f-42, .site .entry-content .wp-block-kadence-advancedbtn.kt-btns2281_ecec2f-42, .wp-block-kadence-advancedbtn.kb-btns2281_ecec2f-42, .site .entry-content .wp-block-kadence-advancedbtn.kb-btns2281_ecec2f-42{margin-bottom:var(--global-kb-spacing-sm, 1.5rem);}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn.kb-btns2281_ecec2f-42{justify-content:flex-start;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn.kb-btns2281_ecec2f-42{justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns2281_ecec2f-42\">\n<style>ul.menu .wp-block-kadence-advancedbtn .kb-btn2281_283155-fc.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn2281_283155-fc.kb-button{color:var(--global-palette1, #3182CE);background:var(--global-palette9, #ffffff);font-size:15px;text-transform:lowercase;border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;border-top:0px solid;border-right:0px solid;border-bottom:0px solid;border-left:0px solid;margin-left:-10px;}.kb-btn2281_283155-fc.kb-button .kb-svg-icon-wrap{padding-left:15px;}.wp-block-kadence-advancedbtn .kb-btn2281_283155-fc.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn2281_283155-fc.kb-button:focus{color:var(--global-palette4, #2D3748);background:var(--global-palette9, #ffffff);border-top-color:var(--global-palette3, #1A202C);border-top-style:solid;border-right-color:var(--global-palette3, #1A202C);border-right-style:solid;border-bottom-color:var(--global-palette3, #1A202C);border-bottom-style:solid;border-left-color:var(--global-palette3, #1A202C);border-left-style:solid;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn2281_283155-fc.kb-button{border-top:0px solid;border-right:0px solid;border-bottom:0px solid;border-left:0px solid;}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn2281_283155-fc.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn2281_283155-fc.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-top-style:solid;border-right-color:var(--global-palette3, #1A202C);border-right-style:solid;border-bottom-color:var(--global-palette3, #1A202C);border-bottom-style:solid;border-left-color:var(--global-palette3, #1A202C);border-left-style:solid;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn2281_283155-fc.kb-button{border-top:0px solid;border-right:0px solid;border-bottom:0px solid;border-left:0px solid;}.wp-block-kadence-advancedbtn .kb-btn2281_283155-fc.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn2281_283155-fc.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-top-style:solid;border-right-color:var(--global-palette3, #1A202C);border-right-style:solid;border-bottom-color:var(--global-palette3, #1A202C);border-bottom-style:solid;border-left-color:var(--global-palette3, #1A202C);border-left-style:solid;}}<\/style><a class=\"kb-button kt-button button kb-btn2281_283155-fc kt-btn-size-small kt-btn-width-type-auto kb-btn-global-fill  kt-btn-has-text-true kt-btn-has-svg-true  wp-block-kadence-singlebtn\" href=\"https:\/\/www.kanzlei-cj.de\/sozialrecht\/\"><span class=\"kt-btn-inner-text\">find out more<\/span><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_arrowRightCircle kt-btn-icon-side-right\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><polyline points=\"12 16 16 12 12 8\"\/><line x1=\"8\" y1=\"12\" x2=\"16\" y2=\"12\"\/><\/svg><\/span><\/a>\n<\/div>\n\n<\/div><\/div>\n\n<\/div><\/div>\n<\/div><a href=\"https:\/\/www.kanzlei-cj.de\/en\/social-law\/\" class=\"kb-section-link-overlay\"><\/a><\/div>\n\n\n<style>.kadence-column2281_f45e5f-44 > .kt-inside-inner-col,.kadence-column2281_f45e5f-44 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2281_f45e5f-44 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2281_f45e5f-44 > .kt-inside-inner-col{flex-direction:column;}.kadence-column2281_f45e5f-44 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2281_f45e5f-44 > .kt-inside-inner-col{background-color:var(--global-palette9, #ffffff);}.kadence-column2281_f45e5f-44 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2281_f45e5f-44{position:relative;}@media all and (max-width: 1024px){.kadence-column2281_f45e5f-44 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2281_f45e5f-44 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column2281_f45e5f-44, .kt-inside-inner-col > .kadence-column2281_f45e5f-44:not(.specificity){margin-right:0px;margin-left:0px;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2281_f45e5f-44 kb-section-has-link inner-column-2\"><div class=\"kt-inside-inner-col\">\n<style>.kb-image2281_191993-30 .kb-image-has-overlay:after{opacity:0.3;}.kb-image2281_191993-30 img.kb-img, .kb-image2281_191993-30 .kb-img img{background-color:var(--global-palette9, #ffffff);}<\/style>\n<figure class=\"wp-block-kadence-image kb-image2281_191993-30\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"660\" src=\"https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsberatung-im-steuerrecht-b.jpg\" alt=\"\" class=\"kb-img wp-image-1476\" srcset=\"https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsberatung-im-steuerrecht-b.jpg 900w, https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsberatung-im-steuerrecht-b-768x563.jpg 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><\/figure>\n\n<style>.kb-row-layout-id2281_db8f88-fc > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id2281_db8f88-fc > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id2281_db8f88-fc > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id2281_db8f88-fc > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id2281_db8f88-fc > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id2281_db8f88-fc > .kt-row-column-wrap{padding-top:0px;padding-bottom:0px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id2281_db8f88-fc alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column2281_783688-86 > .kt-inside-inner-col{padding-top:10px;padding-right:20px;padding-bottom:0px;padding-left:20px;}.kadence-column2281_783688-86 > .kt-inside-inner-col,.kadence-column2281_783688-86 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2281_783688-86 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2281_783688-86 > .kt-inside-inner-col{flex-direction:column;}.kadence-column2281_783688-86 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2281_783688-86 > .kt-inside-inner-col{background-color:var(--global-palette9, #ffffff);}.kadence-column2281_783688-86 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2281_783688-86{position:relative;}.kadence-column2281_783688-86, .kt-inside-inner-col > .kadence-column2281_783688-86:not(.specificity){margin-top:-84px;margin-right:10px;margin-bottom:0px;margin-left:10px;}@media all and (max-width: 1024px){.kadence-column2281_783688-86 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2281_783688-86 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column2281_783688-86, .kt-inside-inner-col > .kadence-column2281_783688-86:not(.specificity){margin-top:0px;margin-right:0px;margin-bottom:0px;margin-left:0px;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2281_783688-86 inner-column-1\"><div class=\"kt-inside-inner-col\">\n<style>.wp-block-kadence-advancedheading.kt-adv-heading2281_d8fbc2-f6, .wp-block-kadence-advancedheading.kt-adv-heading2281_d8fbc2-f6[data-kb-block=\"kb-adv-heading2281_d8fbc2-f6\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading2281_d8fbc2-f6 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2281_d8fbc2-f6[data-kb-block=\"kb-adv-heading2281_d8fbc2-f6\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2281_d8fbc2-f6 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2281_d8fbc2-f6[data-kb-block=\"kb-adv-heading2281_d8fbc2-f6\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading2281_d8fbc2-f6, .wp-block-kadence-advancedheading.kt-adv-heading2281_d8fbc2-f6[data-kb-block=\"kb-adv-heading2281_d8fbc2-f6\"]{text-align:center!important;}}<\/style>\n<h3 class=\"kt-adv-heading2281_d8fbc2-f6 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading2281_d8fbc2-f6\">Tax law<\/h3>\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading2281_8e26c2-cb, .wp-block-kadence-advancedheading.kt-adv-heading2281_8e26c2-cb[data-kb-block=\"kb-adv-heading2281_8e26c2-cb\"]{font-size:16px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading2281_8e26c2-cb mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2281_8e26c2-cb[data-kb-block=\"kb-adv-heading2281_8e26c2-cb\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2281_8e26c2-cb img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2281_8e26c2-cb[data-kb-block=\"kb-adv-heading2281_8e26c2-cb\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading2281_8e26c2-cb, .wp-block-kadence-advancedheading.kt-adv-heading2281_8e26c2-cb[data-kb-block=\"kb-adv-heading2281_8e26c2-cb\"]{text-align:center!important;}}<\/style>\n<p class=\"kt-adv-heading2281_8e26c2-cb wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading2281_8e26c2-cb\">I will prepare your tax return, check your tax assessment, lodge an appeal, and handle the proceedings before the tax court.<\/p>\n\n<style>.wp-block-kadence-advancedbtn.kt-btns2281_a2ba75-4f, .site .entry-content .wp-block-kadence-advancedbtn.kt-btns2281_a2ba75-4f, .wp-block-kadence-advancedbtn.kb-btns2281_a2ba75-4f, .site .entry-content .wp-block-kadence-advancedbtn.kb-btns2281_a2ba75-4f{margin-top:0px;margin-right:0px;margin-bottom:0px;margin-left:0px;}.wp-block-kadence-advancedbtn.kb-btns2281_a2ba75-4f{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:flex-start;align-items:center;}.kt-btns2281_a2ba75-4f .kt-button{font-weight:normal;font-style:normal;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn.kt-btns2281_a2ba75-4f, .site .entry-content .wp-block-kadence-advancedbtn.kt-btns2281_a2ba75-4f, .wp-block-kadence-advancedbtn.kb-btns2281_a2ba75-4f, .site .entry-content .wp-block-kadence-advancedbtn.kb-btns2281_a2ba75-4f{margin-bottom:var(--global-kb-spacing-sm, 1.5rem);}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn.kb-btns2281_a2ba75-4f{justify-content:flex-start;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn.kb-btns2281_a2ba75-4f{justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns2281_a2ba75-4f\">\n<style>ul.menu .wp-block-kadence-advancedbtn .kb-btn2281_0d1bae-18.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn2281_0d1bae-18.kb-button{color:var(--global-palette1, #3182CE);background:var(--global-palette9, #ffffff);font-size:15px;text-transform:lowercase;border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;border-top:0px solid;border-right:0px solid;border-bottom:0px solid;border-left:0px solid;margin-left:-10px;}.kb-btn2281_0d1bae-18.kb-button .kb-svg-icon-wrap{padding-left:15px;}.wp-block-kadence-advancedbtn .kb-btn2281_0d1bae-18.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn2281_0d1bae-18.kb-button:focus{color:var(--global-palette4, #2D3748);background:var(--global-palette9, #ffffff);border-top-color:var(--global-palette3, #1A202C);border-top-style:solid;border-right-color:var(--global-palette3, #1A202C);border-right-style:solid;border-bottom-color:var(--global-palette3, #1A202C);border-bottom-style:solid;border-left-color:var(--global-palette3, #1A202C);border-left-style:solid;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn2281_0d1bae-18.kb-button{border-top:0px solid;border-right:0px solid;border-bottom:0px solid;border-left:0px solid;}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn2281_0d1bae-18.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn2281_0d1bae-18.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-top-style:solid;border-right-color:var(--global-palette3, #1A202C);border-right-style:solid;border-bottom-color:var(--global-palette3, #1A202C);border-bottom-style:solid;border-left-color:var(--global-palette3, #1A202C);border-left-style:solid;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn2281_0d1bae-18.kb-button{border-top:0px solid;border-right:0px solid;border-bottom:0px solid;border-left:0px solid;}.wp-block-kadence-advancedbtn .kb-btn2281_0d1bae-18.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn2281_0d1bae-18.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-top-style:solid;border-right-color:var(--global-palette3, #1A202C);border-right-style:solid;border-bottom-color:var(--global-palette3, #1A202C);border-bottom-style:solid;border-left-color:var(--global-palette3, #1A202C);border-left-style:solid;}}<\/style><a class=\"kb-button kt-button button kb-btn2281_0d1bae-18 kt-btn-size-small kt-btn-width-type-auto kb-btn-global-fill  kt-btn-has-text-true kt-btn-has-svg-true  wp-block-kadence-singlebtn\" href=\"https:\/\/www.kanzlei-cj.de\/steuerrecht\/\"><span class=\"kt-btn-inner-text\">find out more<\/span><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_arrowRightCircle kt-btn-icon-side-right\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><polyline points=\"12 16 16 12 12 8\"\/><line x1=\"8\" y1=\"12\" x2=\"16\" y2=\"12\"\/><\/svg><\/span><\/a>\n<\/div>\n\n<\/div><\/div>\n\n<\/div><\/div>\n<\/div><a href=\"https:\/\/www.kanzlei-cj.de\/en\/tax-law\/\" class=\"kb-section-link-overlay\"><\/a><\/div>\n\n\n<style>.kadence-column2281_1cf056-ea > .kt-inside-inner-col,.kadence-column2281_1cf056-ea > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2281_1cf056-ea > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2281_1cf056-ea > .kt-inside-inner-col{flex-direction:column;}.kadence-column2281_1cf056-ea > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2281_1cf056-ea > .kt-inside-inner-col{background-color:var(--global-palette9, #ffffff);}.kadence-column2281_1cf056-ea > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2281_1cf056-ea{position:relative;}@media all and (max-width: 1024px){.kadence-column2281_1cf056-ea > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2281_1cf056-ea > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column2281_1cf056-ea, .kt-inside-inner-col > .kadence-column2281_1cf056-ea:not(.specificity){margin-right:0px;margin-left:0px;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2281_1cf056-ea kb-section-has-link inner-column-1\"><div class=\"kt-inside-inner-col\">\n<style>.kb-image2281_dd8823-42 .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image2281_dd8823-42\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"660\" src=\"https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsberatung-fuer-airbnb-b.jpg\" alt=\"\" class=\"kb-img wp-image-1473\" srcset=\"https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsberatung-fuer-airbnb-b.jpg 900w, https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsberatung-fuer-airbnb-b-768x563.jpg 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><\/figure>\n\n<style>.kb-row-layout-id2281_f8cfb2-cd > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id2281_f8cfb2-cd > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id2281_f8cfb2-cd > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id2281_f8cfb2-cd > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id2281_f8cfb2-cd > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id2281_f8cfb2-cd > .kt-row-column-wrap{padding-top:0px;padding-bottom:0px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id2281_f8cfb2-cd alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column2281_58955d-0e > .kt-inside-inner-col{padding-top:10px;padding-right:20px;padding-bottom:0px;padding-left:20px;}.kadence-column2281_58955d-0e > .kt-inside-inner-col,.kadence-column2281_58955d-0e > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2281_58955d-0e > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2281_58955d-0e > .kt-inside-inner-col{flex-direction:column;}.kadence-column2281_58955d-0e > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2281_58955d-0e > .kt-inside-inner-col{background-color:var(--global-palette9, #ffffff);}.kadence-column2281_58955d-0e > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2281_58955d-0e{position:relative;}.kadence-column2281_58955d-0e, .kt-inside-inner-col > .kadence-column2281_58955d-0e:not(.specificity){margin-top:-84px;margin-right:10px;margin-bottom:0px;margin-left:10px;}@media all and (max-width: 1024px){.kadence-column2281_58955d-0e > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2281_58955d-0e > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column2281_58955d-0e, .kt-inside-inner-col > .kadence-column2281_58955d-0e:not(.specificity){margin-top:0px;margin-right:0px;margin-bottom:0px;margin-left:0px;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2281_58955d-0e inner-column-1\"><div class=\"kt-inside-inner-col\">\n<style>.wp-block-kadence-advancedheading.kt-adv-heading2281_520ee1-13, .wp-block-kadence-advancedheading.kt-adv-heading2281_520ee1-13[data-kb-block=\"kb-adv-heading2281_520ee1-13\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading2281_520ee1-13 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2281_520ee1-13[data-kb-block=\"kb-adv-heading2281_520ee1-13\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2281_520ee1-13 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2281_520ee1-13[data-kb-block=\"kb-adv-heading2281_520ee1-13\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading2281_520ee1-13, .wp-block-kadence-advancedheading.kt-adv-heading2281_520ee1-13[data-kb-block=\"kb-adv-heading2281_520ee1-13\"]{text-align:center!important;}}<\/style>\n<h3 class=\"kt-adv-heading2281_520ee1-13 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading2281_520ee1-13\">Airbnb law<\/h3>\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading2281_772c78-03, .wp-block-kadence-advancedheading.kt-adv-heading2281_772c78-03[data-kb-block=\"kb-adv-heading2281_772c78-03\"]{font-size:16px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading2281_772c78-03 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2281_772c78-03[data-kb-block=\"kb-adv-heading2281_772c78-03\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2281_772c78-03 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2281_772c78-03[data-kb-block=\"kb-adv-heading2281_772c78-03\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading2281_772c78-03, .wp-block-kadence-advancedheading.kt-adv-heading2281_772c78-03[data-kb-block=\"kb-adv-heading2281_772c78-03\"]{text-align:center!important;}}<\/style>\n<p class=\"kt-adv-heading2281_772c78-03 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading2281_772c78-03\">When planning to rent out an apartment or house via the Airbnb portal, there are usually tax issues to be clarified. I would be happy to assist you with this.<\/p>\n\n<style>.wp-block-kadence-advancedbtn.kt-btns2281_f0069c-ed, .site .entry-content .wp-block-kadence-advancedbtn.kt-btns2281_f0069c-ed, .wp-block-kadence-advancedbtn.kb-btns2281_f0069c-ed, .site .entry-content .wp-block-kadence-advancedbtn.kb-btns2281_f0069c-ed{margin-top:0px;margin-right:0px;margin-bottom:0px;margin-left:0px;}.wp-block-kadence-advancedbtn.kb-btns2281_f0069c-ed{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:flex-start;align-items:center;}.kt-btns2281_f0069c-ed .kt-button{font-weight:normal;font-style:normal;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn.kt-btns2281_f0069c-ed, .site .entry-content .wp-block-kadence-advancedbtn.kt-btns2281_f0069c-ed, .wp-block-kadence-advancedbtn.kb-btns2281_f0069c-ed, .site .entry-content .wp-block-kadence-advancedbtn.kb-btns2281_f0069c-ed{margin-bottom:var(--global-kb-spacing-sm, 1.5rem);}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn.kb-btns2281_f0069c-ed{justify-content:flex-start;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn.kb-btns2281_f0069c-ed{justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns2281_f0069c-ed\">\n<style>ul.menu .wp-block-kadence-advancedbtn .kb-btn2281_341d3c-b7.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn2281_341d3c-b7.kb-button{color:var(--global-palette1, #3182CE);background:var(--global-palette9, #ffffff);font-size:15px;text-transform:lowercase;border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;border-top:0px solid;border-right:0px solid;border-bottom:0px solid;border-left:0px solid;margin-left:-10px;}.kb-btn2281_341d3c-b7.kb-button .kb-svg-icon-wrap{padding-left:15px;}.wp-block-kadence-advancedbtn .kb-btn2281_341d3c-b7.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn2281_341d3c-b7.kb-button:focus{color:var(--global-palette4, #2D3748);background:var(--global-palette9, #ffffff);border-top-color:var(--global-palette3, #1A202C);border-top-style:solid;border-right-color:var(--global-palette3, #1A202C);border-right-style:solid;border-bottom-color:var(--global-palette3, #1A202C);border-bottom-style:solid;border-left-color:var(--global-palette3, #1A202C);border-left-style:solid;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn2281_341d3c-b7.kb-button{border-top:0px solid;border-right:0px solid;border-bottom:0px solid;border-left:0px solid;}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn2281_341d3c-b7.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn2281_341d3c-b7.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-top-style:solid;border-right-color:var(--global-palette3, #1A202C);border-right-style:solid;border-bottom-color:var(--global-palette3, #1A202C);border-bottom-style:solid;border-left-color:var(--global-palette3, #1A202C);border-left-style:solid;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn2281_341d3c-b7.kb-button{border-top:0px solid;border-right:0px solid;border-bottom:0px solid;border-left:0px solid;}.wp-block-kadence-advancedbtn .kb-btn2281_341d3c-b7.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn2281_341d3c-b7.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-top-style:solid;border-right-color:var(--global-palette3, #1A202C);border-right-style:solid;border-bottom-color:var(--global-palette3, #1A202C);border-bottom-style:solid;border-left-color:var(--global-palette3, #1A202C);border-left-style:solid;}}<\/style><a class=\"kb-button kt-button button kb-btn2281_341d3c-b7 kt-btn-size-small kt-btn-width-type-auto kb-btn-global-fill  kt-btn-has-text-true kt-btn-has-svg-true  wp-block-kadence-singlebtn\" href=\"https:\/\/www.kanzlei-cj.de\/airbnb\/\"><span class=\"kt-btn-inner-text\">find out more<\/span><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_arrowRightCircle kt-btn-icon-side-right\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><polyline points=\"12 16 16 12 12 8\"\/><line x1=\"8\" y1=\"12\" x2=\"16\" y2=\"12\"\/><\/svg><\/span><\/a>\n<\/div>\n\n<\/div><\/div>\n\n<\/div><\/div>\n<\/div><a href=\"https:\/\/www.kanzlei-cj.de\/en\/airbnb-renting\/\" class=\"kb-section-link-overlay\"><\/a><\/div>\n\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Lawyer with expertise in inheritance tax and gift tax in Berlin A consultation in inheritance law always also contains a consultation in inheritance tax and gift tax. Especially if your will includes people you aren\u2019t related to, there is a need for caution. But often a tax requirement can still be avoided through long-term planning&#8230;.<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":2281,"menu_order":10,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_uag_custom_page_level_css":"","_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"class_list":["post-2287","page","type-page","status-publish","hentry"],"taxonomy_info":[],"featured_image_src_large":false,"author_info":{"display_name":"Madmen","author_link":"https:\/\/www.kanzlei-cj.de\/en\/author\/madmen\/"},"comment_info":"","uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false},"uagb_author_info":{"display_name":"Madmen","author_link":"https:\/\/www.kanzlei-cj.de\/en\/author\/madmen\/"},"uagb_comment_info":0,"uagb_excerpt":"Lawyer with expertise in inheritance tax and gift tax in Berlin A consultation in inheritance law always also contains a consultation in inheritance tax and gift tax. Especially if your will includes people you aren\u2019t related to, there is a need for caution. But often a tax requirement can still be avoided through long-term planning....","_links":{"self":[{"href":"https:\/\/www.kanzlei-cj.de\/en\/wp-json\/wp\/v2\/pages\/2287","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.kanzlei-cj.de\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.kanzlei-cj.de\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.kanzlei-cj.de\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kanzlei-cj.de\/en\/wp-json\/wp\/v2\/comments?post=2287"}],"version-history":[{"count":12,"href":"https:\/\/www.kanzlei-cj.de\/en\/wp-json\/wp\/v2\/pages\/2287\/revisions"}],"predecessor-version":[{"id":2522,"href":"https:\/\/www.kanzlei-cj.de\/en\/wp-json\/wp\/v2\/pages\/2287\/revisions\/2522"}],"up":[{"embeddable":true,"href":"https:\/\/www.kanzlei-cj.de\/en\/wp-json\/wp\/v2\/pages\/2281"}],"wp:attachment":[{"href":"https:\/\/www.kanzlei-cj.de\/en\/wp-json\/wp\/v2\/media?parent=2287"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}