My ex-partner and I have acquired several condominiums together and rent them out as a GbR (civil law partnership). Due to our separation, we now want to divide the apartments. Currently, each of us holds 50% of the GbR and also of the apartments acc...
How can I transfer the GmbH of a straw man to myself at the cheapest cost? Background: The GmbH has a relatively high value. The proceeds from the sale would be quite painful. My current recommendation is: Get married to a man and then receive it as ...
Hello, I have an urgent question regarding the speculation tax. My father, who passed away in 2018, jointly purchased an apartment with my mother in 2004 for 240,000€, which was rented out to my grandmother. In their divorce in 2010, my father acqu...
Good evening, I co-own a real estate portfolio in Germany with my ex-wife as a GbR. Each of us owns 50%. The portfolio was not subject to separation of property. We are both registered in the land register. Rental income flows into a joint account, f...
We (father, mother, son) want to establish a real estate partnership (GbR). The mother will contribute a mortgage loan (in her name) of €80,000, while the father and son will each contribute €10,000 in cash. We want to divide the shares of assets and...
Donation of a paid-off photovoltaic system (annual profit approx. 5000 euros) from grandfather to minor grandchild. Is this possible? Can the 2-year-old child act as a small business owner towards the tax office? Does a separate tax return need to be...
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...
Dear Mr. Christiansen, Thank you for your advice, I have another question. Reminder of the key points: My husband and I own two apartments, each 50% / 50%. We will sign the gift contract for apartment No. 1 at the beginning of April and a few weeks...
Dear Mr. Knut Christiansen, In addition to my first question: (I apologize - I actually presented the situation incompletely) My husband and I own two apartments, each 50% / 50%. Apartment No. 1: Market value 540,000 € No loan. Purchased in 2007, ...
Dear Sir or Madam, My husband wants to gift me his share of our shared apartment (his 50%). In return, I would take over the remaining debt of the joint loan associated with the apartment. There would be no gift tax incurred for the gift, as it fall...
My partner and I want to build a house. She will receive 140,000€ as an advance inheritance from her parents. With this, we want to buy the property together and both be registered in the land register with a 50% share. We will both take over the fi...
Hello, I hope you can help me with the topic of donations. At the turn of the year, I came across a school in Kenya that is led by a pastor and his family. He teaches over 450 orphans, feeds hungry children in his region, supports them medically, b...
I want to gift a small, very old terraced house (84 sqm / 120 sqm / 1921 / land value 80 €) to my niece. I have told the notary an estimated house value of approximately € 70,000, which will also be set in the contractual documents. Does the tax offi...
Hello, as part of the anticipated inheritance, I would like to transfer agricultural and forestry properties to my children. In order to make use of the tax exemption that one receives once in a lifetime, as well as the tax exemptions for the childre...
I received a real estate gift from my grandparents in 2015. I paid for the notary and land registry costs myself, except for the costs for the deletion of the existing mortgages, which amounted to a few hundred euros and were covered by the donor. Th...
Dear experts, the situation is as follows, with a request for answers to the following questions: A good acquaintance (not related) wants to buy a property. (He currently lives in this property under a rental agreement.) Since he does not have eno...
Dear Sir or Madam, I have a question regarding the gift tax law within the EU (specifically between Germany and Bulgaria). My uncle is a Bulgarian citizen with only one residence in Bulgaria, but he has a German bank account with a sum of 70,000 eur...
Dear Sir or Madam, I need information on a possible capital gains tax in the following case: - In 2005, my father inherits an undeveloped plot of land from his sister, which has been in her possession since 1960, valued at approximately 900,000 euros...
Testator A passed away in June 2016. Life partner B has inherited, among other things, a condominium (ETW) previously owned by A. A acquired the ETW in 1972. Following the inheritance, B gifts the ETW to C (A's nephew) in exchange for C taking on the...
Dear Sir or Madam, Next year, my two siblings and I will be selling a house gifted to us by our mother in 2009 (total living area 240 sqm). My mother and I have been living in this house since 1968 (3 apartments 95/95/50 sqm). Since around 1980, one...
Dear Sir or Madam, I have a question regarding gift tax. A good family friend (80 years old) would like to gift my wife 20,000 euros. At the same time, she has also gifted our daughter (12 years old) 20,000 euros for her future life. Does my wife n...
My daughter has a property that she wants to sell and has granted me a notarized power of attorney. In the power of attorney, there is a sentence that reads: "....furthermore, the power of attorney entitles to dispose of the purchase price at will......
My wife and I want to give our daughter and son-in-law the initial capital for a two-family house (high five-figure sum). In return, we will have a lifelong, rent-free right of residence registered in the land register. We are aware that we will have...
Inheritance settlement: my mother, my 2 sisters, my brother, and I have inherited an apartment from our father (mother 50%, siblings 50%). Now the 2 sisters are supposed to receive the apartment, with compensation payment to my brother and me, my mo...
My wife and I are going to buy a condominium. Originally, we wanted to grant her parents a lifelong right of residence in this apartment in the land register without any compensation. However, we have now found out that this would incur gift tax. Bas...
