Hello, this year I bought a plot of land with my girlfriend, each owning 1/2. Purchase price 140,000€ / 70,000€ my share Due to various financial solutions, my girlfriend's parents "advanced" the money. So my girlfriend received 180,000€ as an ant...
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...
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...
Dear Sir or Madam, I have the following question: I am divorced and jointly own 11 condominiums in Germany with my former wife, which we rent out as an investment. We have a joint bank account through which all income and expenses related to the apa...
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 live in Germany and am selling a property in Austria that I inherited from my late mother in 2015. According to the tax authorities, no inheritance tax is due in Germany because I did not live in Germany at the time of my mother's death. N...
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...
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...
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...
Hello, I have a question about real estate transfer tax. There is an inheritance community (two siblings) who have inherited a house and have owned it for some time now. The son of one of the parties involved now wants to buy the house together wit...
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...
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...
Subject: Possible inheritance tax Please advise me: Is the "Solution Idea 2" in the "Details" a solution or not? What is your advice then? Details: Condition: 1. Marriage contract 1990: Separate property 2. Will: Berlin Will 3. House and land owner...
I am German, but have been living and working in Canada for many years. In 2012, I inherited the family home in Germany with my three siblings. I bought out my siblings at that time and became the sole owner of the property. Each of my siblings recei...
A question about the taxation of death benefits from an inheritance. After the death of my father, I was determined by the probate court to be the sole heir, but I have to pay out 50% of the inheritance to my sister. For the death benefit, I had to g...
Dear Sir or Madam, In 2010, my parents built a house and rented it to my husband and me. Now we would like to buy it, but we would incur speculation tax as the current market value is approximately 350-400,000 euros. There are still 270,000 euros in...
Gift tax, real estate transfer tax Germany-Austria Dear Sir or Madam, a good acquaintance (not related to us, resident in Germany) wants to transfer a vacation home (located in Tyrol) to us (married couple, resident in Germany) in equal parts. The op...
We will buy a currently rented house for 460,000 € and declare own use as soon as possible. The current interest rate at the bank is 2.5%. My parents will provide us with a private loan of 50,000 € as "equity" at 2% interest with annual calculation;...
I inherited a completely dilapidated house from my brother, which he had been living in for more than 10 years, but had to pay out half as a compulsory share. I incurred a) clearance costs, b) I renovated the house. Now I want to sell the house. Will...
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,...
Extinct Real Estate Partnership - new partner - transfer of 94.9% shares Father and son have a real estate partnership, father dies, shares pass to son (100%), the partnership is to be continued with a new partner (not a relative), but is it automat...
Business assets or building land? In 1995, my father transferred to me the agricultural business, which was approximately 2 hectares in size. (Arable land) At that time, it was already located in a development area with a valid development plan in p...
