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1) Scope & Engagement Model (DE ⇄ US)

We advise individuals, family offices, and businesses that own German assets (especially real estate) or have heirs/donors across borders. Our service covers strategy, valuations, filings, audits, and ongoing property-tax obligations. Key concepts are summarized in our German Inheritance, Wealth & Property Tax Guide and its subpages, which we reference throughout this page.

Execution split: German work is performed by Sesch Group GmbH WPG. U.S. interactions (estate/gift alignment, basis tracking, information returns) are coordinated by Sesch USA LLC. One shared dataset feeds both sides to avoid duplicates and mismatches.

2) Inheritance & Gift Tax (Erbschaft- & Schenkungsteuer)

Structuring & lifetime planning

We design gift and succession plans around German classes of beneficiaries, progressive rates, and exemptions (e.g., spouse/children allowances, business/heir property rules). For clients with U.S. exposure, we align the German plan with U.S. estate & gift rules and treaty positions. For context, see the overview in our Inheritance & Gift section of the Guide.

Valuations & exemptions

We coordinate real estate and business valuations under German valuation methods, document exemptions/reliefs, and maintain evidence for audits. Where property is jointly owned or debt-financed, we optimize the taxable base and attribution.

Filings, deadlines & audits

We prepare inheritance/gift tax returns, manage submission to the competent fiscal authority, monitor deadlines, and represent you during reviews and audits. Cross-border positions (domicile, habitual abode, situs of assets) are documented once and reused for both German and U.S. needs.

3) Property Taxes

Real Estate Transfer Tax (Grunderwerbsteuer)

We assess RETT on acquisitions/restructurings, evaluate share-deal thresholds and group reorganizations, and coordinate notary/contract language to reflect the intended tax outcome. Practical background and examples are outlined in our Guide.

Ongoing Property Tax (Grundsteuer)

We register new properties, maintain changes (use, area, ownership), and monitor assessments following the Grundsteuer reform. For portfolios, we establish a calendar for notices, payments, and appeals.

Disposals, capital gains & holding structures

We analyze sales of German real estate—including private 10-year speculation rules, corporate gains, and trade-tax implications—and advise on holding structures (direct, partnership, corporate) for income and transfer-tax efficiency. Where estates or gifts precede a sale, we reconcile step-up/basis and timing to minimize leakage.

4) Cross-Border Coordination with Sesch USA LLC

Many estates and real-estate portfolios span Germany and the U.S. We coordinate treaty positions, creditability, and basis tracking so that inheritance/gift outcomes, property taxes, and eventual gains/losses are aligned. Sesch Group GmbH WPG handles German filings and correspondence; Sesch USA LLC mirrors the data for U.S. purposes and manages U.S. disclosures and planning. One set of documents, one narrative—consistent on both sides.

5) How We Work

• Discovery: Family/ownership map, asset list (real estate, shares, partnerships), jurisdictions, timing goals.
• Design: German inheritance/gift plan and property-tax roadmap, coordinated with U.S. estate/gift and capital-gains considerations.
• Valuations & evidence: Real-estate/appraisal management, debt attribution, exemption documentation.
• Filings & representation: Returns, assessments, appeals; we represent you before the German tax office and, via Sesch USA LLC, align U.S. reporting.
• Lifecycle support: Ongoing property-tax administration, restructuring prior to transfers/disposals, and next-generation planning.

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Speak with a Germany–U.S. Inheritance & Property Tax Team

Planning a transfer, acquisition, or sale of German assets—or coordinating an estate across Germany and the U.S.? Our team—Sesch Group GmbH WPG in Germany and Sesch USA LLC in the U.S.—will design and execute a plan that fits your facts and timeline.

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