Kehrtwende bei Krypto-Besteuerung in Deutschland in Sicht
September 10, 2026
Preserving wealth, securing the future.
Cross-border estate succession requires clear decisions and legal precision. We structure your estate to ensure that both your life's work and your assets remain protected and your family is safeguarded in accordance with your values—fully legally compliant under international standards.
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1. Strategic Will & Testament Drafting
Drafting wills and testaments in compliance with the EU Succession Regulation (Regulation (EU) No 650/2012) in cooperation with Maltese notaries. Specialized advisory services for real estate assets in Germany and Malta.
2. Asset Protection & Foundation Law
Advisory on Maltese private foundations and trusts, as well as foundation models such as those in Liechtenstein. Protection of family wealth against fragmentation and third-party claims (Family Office). Long-term governance frameworks for family-owned enterprises.
3. Tax Optimization
Structuring to minimize inheritance and gift taxes in an international context. Advisory on Maltese Stamp Duty on Documents and Transfers in succession matters. Mitigation of double taxation in cross-border inheritances.
1. Which succession law applies if I move my residence to Malta as a foreign national?
Answer: Since the activation of the EU Succession Regulation (EU Succession Regulation / Regulation (EU) No 650/2012) the law governing the entire estate is generally determined by the law of the state in which the deceased had their habitual residence at the time of their death. If you permanently relocate your habitual residence to Malta, Maltese succession law would, by default, govern the inheritance. This applies to both your movable assets and your real estate worldwide.
2. Can I prevent British or Maltese law from applying to my estate?
Answer: Yes, through strategic estate planning. The EU Succession Regulation grants you the right to make a choice of law in your will. You can explicitly determine that the succession law of the state of your nationality shall apply (e.g., German or Austrian succession law). This is crucial to preserving familiar German statutory forced heirship rights (*Pflichtteilsrecht*) or specific binding arrangements (such as a *Berliner Testament*) within your estate planning structure.
3. Is there an inheritance tax or gift tax in Malta?
Answer: No. Malta does not levy a general wealth tax, inheritance tax, or gift tax.. This makes the jurisdiction exceptionally attractive for cross-generational wealth preservation.
The exception: Upon the transfer of Maltese real estate or shares in Maltese companies (e.g., your operational Malta Limited) in the event of succession, a transfer duty (Duty on Documents and Transfers) is incurred. This typically amounts to 5% for real estate and 2% to 5% for company shares, provided that no specific corporate holding exemptions apply.
4. Does having my residence in Malta protect me from inheritance tax in my home country?
Answer: Only under very strict conditions. If you emigrate to Malta, but your heirs (children, spouse) remain resident in Germany or Austria, the worldwide estate remains subject to unlimited inheritance tax liability in the home country. In Germany, the so-called five-year inheritance tax trailing period (extended unlimited tax liability) (Section 2 of the German Inheritance and Gift Tax Act / ErbStG): Even if you and your heirs emigrate together, German inheritance tax liability remains in effect for at least five years following relocation, or even longer if the assets comprising the estate are situated in Germany.
We review your estate architecture together with you to ensure that it is tax-optimized to the greatest extent possible.
5. How do Maltese foundations or trusts assist with asset protection?
Answer: Malta possesses a state-of-the-art, civil law-based foundation law as well as a recognized trust regime. A private Maltese foundationPrivate Foundationis an independent legal entity to which you can legally and securely transfer your assets (real estate, company shares, crypto assets).
The assets then legally no longer belong to you personally, but to the foundation. This provides an unassailable Asset-Protection shield against claims from future creditors, prevents the breakup of companies in the event of inheritance disputes, and secures the provision for your family across generations strictly according to your specifications.
6. How does the firm coordinate cross-border estate planning?
Answer: Cross-border estate planning tolerates no legal gaps between the countries involved. Our process comprises:
Asset and inventory analysis / stocktaking: Comprehensive analysis of your worldwide assets and family structure. Identification of the target structure, taking into account your long-term life planning.
Drafting of wills / testamentary drafting Elaboration of various structuring options and legally compliant drafting of international wills, including optimal choice-of-law clauses.
Asset structuring: Establishment of foundations or holding structures for tax-optimized wealth transfers during lifetime.
Implementation / execution: In the event of succession, we handle administrative correspondence, the application for the European Certificate of Succession, and the representation of your heirs before the Maltese authorities.
In an increasingly mobile world, succession cases are rarely confined to a single country. A German will can lead to unforeseen consequences when a testator resides in Malta. At Kresse Law, we combine an overarching mastery of both German and Maltese law with proven experience in applying the EU Succession Regulation. We advise you with the precision required to ensure your last will and testament withstands international scrutiny.
We support you in the field of inheritance law & estate planning with legally secure structuring, precise execution, and personal guidance in Malta.
