Hildebrand, Mariano & Rathje

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Our consulting service

We offer you a holistic perspective on the law. In a globalised world, cross-border legal issues have become an everyday challenge that requires flexibility and a differentiated view of the various legal systems. This is precisely where we come in.

Our international law firm offers you customised solutions for cross-border legal matters. With an experienced team that has expertise in various jurisdictions and a deep understanding of cultural and legal differences, we develop customised strategies to achieve your goals.

We attach great importance to close co-operation and personal support in order to offer you the best possible service. Our multilingual team speaks fluent German, Spanish and English so that we can deal with your enquiry efficiently and in the language you require.

Real estate

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Company foundations

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Legalisation of buildings

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Estate planning

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Inheritance settlements

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Legal proceedings

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Exequátur

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Enforcement of foreign titles

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Support for companies without a branch in Spain

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There are many pitfalls when buying property in Spain. Without professional support, land registry problems can only become apparent after the purchase contract has been signed. For this reason, it is extremely important to obtain comprehensive advice before you buy.

We offer comprehensive advice, which includes checking the land registry situation, reviewing or drawing up purchase contracts, communicating and coordinating with the contractual partner and the notary's office involved, accompanying you to the appointment to sign the contract and paying the applicable taxes and fees. We accompany the purchase or sale of the property through to the signing of the deed of sale and its entry in the land register to ensure that everything runs smoothly.

We offer personalised advice on the incorporation of commercial companies in any legal form, including the Spanish limited liability company (Sociedad de Responsabilidad Limitada - S.L. for short). In recent years, we have assisted in the formation of over 100 Spanish companies. The S.L. is comparable to the German GmbH and offers an interesting opportunity for starting business activities in Spain due to the low minimum share capital of € 3,000.

In recent years, a number of laws have been passed in Spain to make the formation of new companies quick and cost-efficient. It usually takes around 14 days to set up a company from the notary to registration in the commercial register. We are happy to take care of the entire incorporation process for you.

We offer support in the implementation of the AFO procedure. To solve the problem of non-regulation of illegal constructions, especially in the coastal regions and the surrounding countryside, the "Andalusian Building Regulations Act" has been amended several times in recent years to enable the legalisation or recognition of existing properties in outdoor areas and thus a reintegration into the building regulations. A procedure called RAFO, "Reconocimiento de Asimilación al Fuera de Ordenación", i.e. "Recognition of the adjustment of the situation outside the building regulations", was created for illegally constructed buildings outside the building regulations, which were therefore not eligible for legalisation.

Since 2016, the AFO procedure now also covers properties that were not built individually in the outdoor area, but as a collection of houses on undivided plots of land. This means that, under special circumstances, not only illegal construction but also division is now recognised and it is now possible to have parts of plots recognised under the AFO procedure and separated from the original plot and subsequently entered in the land register.

The AFO procedure is a complex process and requires thorough preparation and careful implementation. Our law firm has extensive experience in this area and supports our clients at every step of the procedure. We prepare all the necessary documents and coordinate with the relevant authorities. Firstly, we check whether the property is eligible for the AFO procedure and which steps are required to achieve recognition.

It is very important to deal with the issue of estate planning at an early stage in order to avoid possible difficulties in the later settlement of the estate. We will be happy to help you draw up a last will and testament and have it notarised to ensure that your estate is legally secure. We will also inform you about the possibilities offered by European legislation to ensure the cross-border validity of your declarations.

The European Succession Regulation, which came into force in August 2015, offers EU citizens living in Spain the opportunity to choose the applicable inheritance law. You can decide whether German or Spanish inheritance law should apply. We can help you understand the differences between German and Spanish inheritance law and make the best choice for you.

It is also possible to draw up a Spanish will to facilitate the subsequent settlement of the estate, especially if you own property or have a bank account in Spain. We are also available to assist you in depositing your last will and testament in the central register of wills to ensure that it is stored securely.

Our law firm handles the settlement of inheritances with an international dimension, especially those of EU citizens who have left assets in Spain.

After examining the applicable law, we work with our clients to develop a procedure that leads quickly and cost-effectively to the complete settlement of the inheritance, taking into account the minimisation of inheritance tax.

Various documents are required for the settlement of the inheritance, such as death certificates, certificates of inheritance and European certificates of inheritance, which must be notarised and legalised (e.g. with a Hague Apostille). We first compile a list of the required documents for our clients and support them in obtaining them, including coordination with the competent probate court in Germany.

As a rule, an acceptance of inheritance and the submission of an inheritance tax return in Spain are required, the preparation and submission of which are part of our services. With a corresponding notarised power of attorney, we can also represent our clients in the acceptance of inheritance.

Our fees are based on the value of the inheritance and are in line with the general fee recommendations of the local bar association.

We take over the defence of your civil and administrative law interests before the Spanish courts. The complex risks and difficulties associated with conducting proceedings abroad and in a foreign language require a high level of professional expertise. Our legally trained lawyers are well versed in both legal systems, German and Spanish law. This enables us not only to represent your interests optimally before the Spanish courts, but also to offer you comprehensive advice that takes into account the differences and similarities between the two legal systems.

Exequatur can be defined as a set of rules according to which the legal system of a state proves that a judicial decision issued by a court of another state fulfils the requirements that allow its recognition and approval. When we speak of exequatur as a judicial procedure, it is this procedure that aims to recognise the validity of a judgment of a foreign court and therefore to authorise its enforcement in a state other than the one that issued it.

We offer our clients support in the execution of dunning procedures and the enforcement of foreign titles in Spain. For outstanding monetary claims against a debtor, Spanish law provides for a shortened action procedure, similar to the German dunning procedure. If the debtor does not lodge an objection within 20 days of service of the claim, the creditor receives an enforceable title.

If there is already a final judgement or a European enforcement order, but the debtor is resident in Spain or has significant assets in Spain, we are happy to assist with enforcement in Spain.

If a foreign company wishes to employ staff in Spain without setting up a permanent establishment, the company must still be registered with the Spanish social security system and prepare monthly Spanish payslips and pay quarterly withholding tax. The obligation to pay social security in Spain applies if the employee is resident in Spain and carries out more than 25% of their work in Spain.

Our law firm offers companies in German comprehensive support with tax registration in Spain, registration with the Spanish social security system, drafting employment contracts and payroll accounting, as well as long-term legal and tax support. Our services in the course of the registration of the German company in Spain include, among other things, the preparation of a notarised power of attorney, support in applying for the Spanish tax number, the application for the "certificado digital" and the registration of the company and the employee with the Spanish social security system.

We also handle the preparation of monthly payslips, the payment of social security contributions, the quarterly submission of tax returns to the Spanish tax office for the employee's payroll tax deduction and the submission of sick notes to the Spanish social security authorities. We also manage the electronic delivery box for official correspondence and represent the company before the Spanish authorities.

Ms Lina Rathje came to Seville in 2011 after completing her bachelor's degree in law and her elective specialisation in private international law and comparative law at the University of Hamburg.

She joined Hildebrand & Mariano Abogados (now Hildebrand, Mariano & Rathje Abogados SCP) in 2013 after completing her Master's degree in Spanish and International Private Law at the University of Seville. After completing the Master's Degree for Lawyers at the University of Seville, she has been a member of the Seville Bar Association since 2021.

She is a member of the German-Spanish Lawyers' Association.

Languages: German, Spanish and English.
rathje@hmr-abogados.com

Mr Mariano Romero is a member of the Seville Bar Association and has been working as a lawyer since 2000. He has a master's degree in corporate law, worked for several years in a law firm in Seville and then as a consultant in a national construction company.

Since 2004 he has been a partner in the law firm Hildebrand & Mariano Abogados, now Hildebrand, Mariano & Rathje Abogados SCP.

Languages: Spanish and English
mariano@hmr-abogados.com

Has been providing legal advice in Spain since 1997. Initially as an associate in an international law firm in Marbella. In 1998 he was recognised as a Spanish lawyer by the Spanish Ministry of Justice. Then in 1999 he co-founded the law firm Hildebrand & Mariano Abogados, now Hildebrand, Mariano & Rathje Abogados SCP.

Mr Hildebrand is a member of the Seville Bar Association. He is also a member of the German-Spanish Lawyers' Association and the International Commission of the Seville Bar Association.

From 2014 to 2017, Mr Hildebrand was a lecturer at the Universidad Pablo de Olavide, Seville, as part of the double degree programme with the University of Bayreuth on German-Spanish law.

Mr Hildebrand was a member of the Düsseldorf Bar Association for over 20 years.

Languages: German, Spanish and English.