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Usufruct determination of present value

June 4, 2015 | 50,00 EUR | answered by

Good day, it is about calculating the capital value for usufruct.
Annual value after limitation 18.8 = 16,589.36 €
Share 1st person: 8,294.68 €, Share 2nd person: 8,294.68 €, Annual value of the survivor 16,589.36 €
Multiplier: 1st person male: 7.727, Multiplier 2nd person female: 13.045
Capital value common part: 16,589.36 x 7.727 = 128,185.97 €
Capital value remaining part 13.045-7.727 = 5.32 x 16,589.36 = 88,222.00 €
Now my questions:
Is it correct that the capital value for each usufructuary is calculated based on the total value (16,589.36 €), or should the calculation of the capital value for each usufructuary only be based on half of the total value (8,294.68)?

The property is burdened. The liabilities should not be gifted, but remain with the usufructuary so that the usufructuary can deduct interest in order to offset them with income. Is this legally and tax-wise possible?

It would be nice if I could receive a response from you today.

Thank you and best regards

K. L.