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In the case of anticipated succession, the same valuation rules generally apply as for a gift. Agreed consideration such as usufruct, right of residence, or maintenance payments reduce the tax-relevant transfer value accordingly.
Read moreAn agreed reversion clause, for example in the event of the recipient's insolvency or predecease, can reduce the economic value of the gift and must be taken into account in the tax valuation.
Read moreFor gift tax purposes, the tax office determines the value using the same standardized procedures as for an inheritance (§§ 182 et seq. BewG, German Valuation Act). Here too, a lower proven market value can reduce the tax burden.
Read moreThe personal tax allowances depend on the degree of relationship: spouses receive EUR500,000, children EUR400,000, and grandchildren EUR200,000, each renewable every ten years. For non-relatives, only an allowance of EUR20,000 applies.
Read moreA retained right of usufruct significantly reduces the taxable value of the gift, as its capitalized value is deducted from the determined property value. The amount and duration of the usufruct depend on the age and life expectancy of the beneficiary.
Read moreA chain gift makes use of the tax allowances of several family members through successive transfers. It is only recognised for tax purposes if the intermediate recipient actually retains their own scope of decision over the property.
Read moreBFH confirms: the financial-mathematical method is permissible
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