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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 moreThe supplementary compulsory portion claim takes into account gifts made within the last ten years prior to the inheritance, with the value of the property at the time of the gift being included on the basis of a tapering credit that decreases by ten percent each year.
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 €500,000, children €400,000, and grandchildren €200,000, each renewable every ten years. For non-relatives, only an allowance of €20,000 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 moreIn the case of a transfer against maintenance benefits such as a life annuity or care obligation, the value of the agreed consideration is compared against the value of the property. Only the gratuitous portion is subject to gift tax.
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.
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