We provide expert support for all inheritance law issues, both before and after the inheritance. We support you with proven expertise in drafting wills, asset succession, obtaining proof of inheritance and the distribution of estates. My team and I are accustomed to working closely with our colleagues in the tax advisory profession to coordinate the structure you desire and to harmonise civil and tax law requirements.
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Explanatory film
Below you will find an explanatory video on the subject of wills.
Gift
There is often a desire to transfer assets to the next generation while still alive. In addition to the area of orderly and forward-looking company succession, the transfer of real estate to spouses or children is also of great importance. If the transfer takes place as a gift with a view to future succession, this is referred to as anticipated succession.
Legally complex transfers of real estate, inheritance and business shares, as well as future gifts, require notarisation, as do waivers of inheritance, compulsory portions and gifts. Notaries are your expert civil law advisors and planners in this regard. Motives for possible tax savings should not obscure the fact that a transfer only makes sense if the transferor and transferee are ‘ready’ for the transfer of assets and trust each other.
When deciding whether a gift should be made by transfer during the transferor's lifetime or by last will and testament, the respective advantages and disadvantages must be carefully weighed up. One argument against a transfer during the transferor's lifetime is that the transferor is deprived of the object. Under the law, reclaiming the property is only possible to a limited extent, but can be agreed in the transfer agreement for certain future circumstances. On the other hand, transfer during the transferor's lifetime also offers considerable advantages. Examples include:
The motives that lead to a property transfer are as varied as the resulting contractual options. Depending on the motivation, the contract may provide for compensation payments to the transferor, granting of rights of residence, care obligations, etc. The tax implications must be reviewed by a tax expert in each individual case.