Design options save taxes let after new law even after the new inheritance / gift tax law: protection of Schenker the threshold, volunteered to type laboriously acquired assets, the hand is very high. The parents fear losing their influence on their assets. This is often overlooked, that only the IRS rejoices over so much restraint. The children inherit later, they have to pay high taxes if necessary. The backup needs of parents can be worn on other account. Despite donation of the House, for example, a lifelong right of residence can be granted to them. Rented objects, parents can still take the rent by granting a so-called usufruct. Also called rules of conduct should be the donation contract”recorded that will prohibit, for example, the sale or the borrowing of the real estate.

Owner-occupied residential properties with a donation to the spouse no solve the owner-occupied house or the owner-occupied condo Gift. In the succession owner-occupied house or the owner-occupied condo when the spouse is also tax-free, but only if he inhabited the House for 10 years even. An exception is here only if he is prevented from overriding reasons relating to the use of the self, for example, when a stay in a nursing home is necessary. The acquisition by the children is in the succession under the same conditions exempt, but only up to a floor space of 200 square meters. Rented residential properties rented residential real estate are tax to 10 percent. The transfer of leased residential real estate is erbschaft-for you / gift tax significantly less expensive than the transfer of leased commercial properties.

Not all parents have accumulated their wealth in real estate money equal to real estate. Many have blocks of shares, fund units or a savings account. Money with the obligation, to buy a certain property to left, for example, their children. The transferred sum of money must be at least 10 percent of the future Land purchase price amount. The Treasury acknowledges this design as indirect land donation, puts money equal to real estate and evaluates the donation with the tax value for real estate. Although the tax values for real estate by inheritance tax reform have increased, yet still a savings in sometimes on this way. “Real estate company” who think about it, to give away a particularly large housing stock, should urgently with a tax law expert advice. There are various possibilities to tax cheap to pass large assets. The “real estate company” can be for example a GmbH & co. KG. The real estate assets leased for residential purposes is so extensive that there is a housing company, a complete tax exemption is possible within the framework of the business assets reductions in the inheritance/gift tax. The company also allows the transfer of assets (shares) on the next generation, without that you your Influence on the ability to give up. Petra Weichert lawyer, specialised in tax law, diploma financial landlady (FH) Bergisch Gladbach, Cologne area weichert