Gifts and Anticipated Succession

If assets are to be transferred to future heirs or third parties during the donor's lifetime, notarisation is required for real estate and GmbH shares. Anticipated succession offers numerous advantages – from tax optimisation to targeted control over the transfer of wealth.

Why Transfer Assets During Your Lifetime?

A lifetime transfer allows you to actively shape the passing on of assets while making optimal use of tax-free allowances. Since gift tax allowances can be utilised afresh every ten years, early planning can significantly reduce the overall tax burden. At the same time, as the donor, you can safeguard your own provision through corresponding considerations or reservations.

Safeguarding the Donor

We develop a tailored solution that protects your interests as the donor. Typical safeguarding instruments include:

• Reservation of usufruct (Nießbrauch) – you retain the use of and income from the property
• Right of residence (Wohnungsrecht) – you secure the right to continue living in the property
• Rights of reclaim – for defined scenarios (e.g. insolvency, divorce, predeceasing of the donee)
• Care obligations and equalisation payments
• Offset against inheritance share or compulsory portion (Pflichtteil)

Transferable Assets

Notarisation is required in particular for the transfer of real estate (condominiums, land, houses), GmbH shares and binding promises to make a gift. We also advise on the transfer of other assets and, if desired, coordinate closely with your tax adviser.