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...
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...
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...
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...
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...
Hello everyone, the following situation: My grandmother passed away and left a condominium to her children, thus creating a community of heirs to which my mother belongs. I bought the apartment following this process: At the notary, two sales contr...
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...
Hello everyone, 20 years ago, a grandfather inherited 2 two-family houses (as co-heirs) to his grandchildren - the houses were then burdened with mortgages. These houses were built in 1965 and 1968 respectively and have been exclusively owned by the...
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...
Siblings A and B own a house X and a plot of land Y as joint heirs after the death of their father. The joint inheritance is to be dissolved for the house X (A buys B's half), while they both want to continue owning the plot of land together. Pleas...
Hello, I have a question regarding gift tax. My partner and I (not married!) are buying two equally sized condominiums. Purchase price is €220,000. The entire purchase price is financed by a bank. We both have a loan with joint liability. Monthly tot...
My wife, together with her two sisters, forms an inheritance community after the death of their father. The assets of the undivided inheritance community include inherited cash assets as well as a property (single-family house with a separate granny ...
