The Civil

KG can be prevented thus, that portion of the portfolio on unpleasant beneficiaries go over. The participation of recipients in the company is also no gift in the civil law sense, so also even then no so-called compulsory portion supplement claims, if the donor before the expiration of 10 years after the transfer dies. In contrast to the community of heirs none of the partners at the death of the assets parent gave can enforce the Division of auction of the assets. Only entitled to them and they will then be found according to the gesellschaftsvertraglichen rules. A fragmentation of family assets will be avoided. Shares in a GmbH, however, go over by way of succession. Rules on assignment and forfeiture of shares in the articles of Association are possible.

5. inheritance and gift tax on the inheritance and gift tax result benefits by treating it as business assets, whereby these benefits probably be disputed by the financial management and are secured not by the case-law. The donation of a society share in a “cash society” is basically erbschaft – and gift-tax a) tax and allowances. Shares in the “cash society” can be given away but to produce the desired ownership structure by taking advantage of the exemption in the 10-year cycle without any gift tax. The allowances can be used every 10 years new and EUR 500,000.00 divorced spouses at the time for spouse EUR 20.000,00 children and stepchildren EUR 400.000,00 Schwiegerkinder EUR 20.000,00 grandson, if the children are deceased EUR 400.000,00 grandson, if the children still living EUR 200.000,00 siblings EUR 20.000,00 nieces and nephews EUR 20.000,00 parents and grandparents in the succession of EUR 100.000,00 parents and grandparents with donations of EUR 20.000,00 stepparents EUR 20.000,00 in-laws EUR 20.000,00 registered life partner EUR 500,000.00 all other persons (E.g. in case of non-marital cohabitation) EUR 20,000.00 by “cash society” the allowances can be utilized optimally.

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