Hello, My sister and I are equal heirs of our deceased father, we want to transfer a securities account at the bank to both of us. Question: If we want to split the securities account into equal shares at some point, will any taxes (capital gains ta...
As heirs (2 persons), we each own 50% of 5 apartments and one office. Initially, one apartment (50%) is now being transferred/sold from the first heir to the second heir as part of the estate settlement. Capital gains tax is not applicable, as the o...
My wife brought a 12-year-old son into our marriage. His biological father has passed away, so the 12-year-old child now receives a monthly orphan's pension of approximately 196 EUR. The deceased father did not pay any alimony before. It is now quest...
Hello, A friend has inherited a Riester contract from her deceased brother, among other things. This was paid out to her, reduced by the tax benefits, allowances and fees at that time. Nevertheless, the insurance company transferred the entire capit...
Subject: Mixed-use property and subsequent production costs Dear Sir or Madam, The following scenario: Owner (77, nursing level 1, GdB: 90) owns a multi-family house built in 1950 with 3 units: ground floor, upper floor, attic. Ground floor: occup...
I intend to buy a single-family house. In the basement there was a doctor's office, which has been unoccupied for about 4 years, as it was operated by the previous and now deceased owner of the house. I intend to rent out this part of the house again...
My wife inherited an agricultural property in 2013 from a former, long-abandoned agricultural operation, which she now wants to sell to the tenant in 2015. Is the sales proceeds taxable for income tax purposes?...
Background: I am German, residing in Zurich/Switzerland with a settlement permit C. As part of an inheritance, I am considering taking over one of three apartments (in Baden-Württemberg) from the other members of the inheritance community (at a net ...
The situation is as follows: In 1997, my father received a residential house and two agricultural plots from my grandmother as a gift (subject to reservation of usufruct). My grandmother passed away in August 2003. My father then passed away in July...
Following case: During his lifetime, V appoints his daughter T as the usufructuary heir in his will, and appoints the son of T - his grandson E - and his son S as remainder heirs. When V dies, T inherits V's house, land, and assets. Four years later,...
As part of fulfilling a bequest, a home that has been occupied by the deceased for more than 20 years was transferred to his child (legatee). The legatee renovated the home after the death of the deceased and has been using it for more than 2 years n...
After the death of my civil servant father-in-law, a death benefit of 4544€ was paid out in accordance with §18 para. 1 of the Civil Servants Act. Based on a splitting table, I determined that our tax burden increased by 1294€ as a result. As a resul...
My father-in-law passed away in April 2011. A certificate of inheritance is available. The inheritance essentially consists only of estate liabilities (funeral expenses, additional medical costs, etc.). Therefore, I have applied for the lump sum amou...
Dear Sir or Madam, This year I have inherited a property in need of renovation. This property was purchased by the deceased (my uncle) in 1979 and used by himself. Please explain the tax aspects to me for the following scenarios. a) Sale of the pro...
1. Around 1970 construction of a commercial hall on own land for the purpose of rental. 2. In 1980, the son of the builder inherits the hall. 3. On 12.06.2002, the son passes away. Since no will exists, the legal inheritance applies. The new owners...
Hello, I am writing on behalf of the joint heirs (my 2 siblings and myself). The situation: Our father passed away in February 2010 and left us a semi-detached house with a plot of land in Strausberg. Since none of the three of us could have acquire...
Loss carryback possible? I have to do the tax return for my deceased mother-in-law. Tax 2009 (data from the current assessment) Income from capital assets: €2,337 Rental income: €9,040 Life annuity: €10,022 Taxable income: €19,389 Tax assessed: €57...
Dear Sir or Madam, I have participated in four closed-end real estate funds (LBB / IBV) from 1997 to 2001. Due to ongoing problems, the fund company offered to buy back the fund shares within a certain period of time. I have already sold 3 of these ...
Dear Sir or Madam, In the will, the sole heir must hand over "one quarter of the estate" to the two children of the deceased verbatim. The estate consists of securities, savings deposits, and real estate. The will does not specify how the legacy sho...
Hello, I own an extensive private collection of clothing, costumes, documents, and items belonging to a very famous deceased US actress, an icon who will always be present and in the media. Recently, this collection has been temporarily loaned to mu...
My son (18 years old) inherited in June 2011 due to a death in our circle of friends. There were 3 insurances (2 life insurances and 1 accident insurance) in which my son was listed as the beneficiary in case of death. The life insurances were one-ti...
Hello, following question: Joint will of the biological grandfather and the step-grandmother (step-grandmother is not biological, she is the second wife), grandchildren inherit everything after the death of the last surviving spouse. The grandfathe...
Can the renovation material costs incurred during the apartment clearance, as well as the rent and electricity costs, be included as estate liabilities? The deceased person was classified as needing care level 1 and was cared for by a home care serv...
I inherited a condominium right next to my owner-occupied apartment in 2007 (debt-free). The apartment stood empty for two years - since November 2009, I have been renting it to my mother and mother-in-law, at a slightly cheaper rate than usual. How ...
My parents have gifted me an apartment in which they continue to live. My sister is not supposed to receive this apartment for family reasons, so the notary did not agree to grant my parents the usufruct right, otherwise the gift would only count wit...
