{"id":19902,"date":"2021-03-31T12:16:33","date_gmt":"2021-03-31T10:16:33","guid":{"rendered":"https:\/\/fiala.de\/anticipated-succession\/"},"modified":"2021-07-08T10:03:51","modified_gmt":"2021-07-08T08:03:51","slug":"anticipated-succession","status":"publish","type":"post","link":"https:\/\/www.fiala.de\/en\/anticipated-succession\/","title":{"rendered":"Anticipated succession"},"content":{"rendered":"\t\t
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Legal and tax advice for testators on the subject of succession<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Those who have built up private assets<\/strong> during their lifetime or who have preserved and increased family assets<\/strong>would also like to know that these assets will remain with their family or heirs<\/strong> in the future. The declared aim is, of course, to preserve one’s own assets<\/strong> without having them reduced by the tax authorities or possible inheritance disputes<\/strong>. In order for this to succeed, it is of enormous importance to think about one’s own estate<\/strong> at an early stage<\/strong> and to deal with the topics of inheritance<\/strong>, wills<\/strong> and succession<\/strong>.<\/p>\n

The so-called anticipated succession<\/strong> plays a special role in the field of inheritance law<\/strong>, as it allows for the transfer of assets<\/strong> already during one’s lifetime. In the legal sense, therefore,<\/b>anticipated succession<\/strong> is to be regarded, in abbreviated form, as a gift <\/strong>to persons from the family circle or other potential heirs who are entitled to inherit<\/strong> in any case. The background to this “tax loophole”<\/strong> is the so-called tax-free allowance on gifts<\/strong>, which can be used in full <\/strong>by the testator every 10 years<\/strong> without incurring taxes<\/strong> or other charges to the state. This allowance is relatively high and can be claimed more than once<\/strong>, unlike inheritance. This thus enables the testator<\/strong> to pass on even larger assets<\/strong> to his descendants over a longer period of time<\/strong>. <\/p>\n

Of course,<\/strong> there are other reasons to make arrangements in advance to safeguard your assets<\/strong>. Thus, in addition to the inheritance of private assets<\/strong>, it may also be a matter of preserving family businesses<\/strong> or otherwise related assets<\/strong>, such as companies<\/strong>, etc. In addition to safeguarding assets<\/strong>, the focus here is clearly on the continued existence of the company. The aim is to proactively prevent companies from being broken up as<\/strong> a result of inheritance disputes. <\/p>\n

Furthermore, as a testator<\/strong>, one should also bear in mind that with an early succession, obligations can also be imposed on the heirs<\/strong>, as is often the case, for example, with the transfer of real estate<\/strong> and the granting of residential <\/strong>or usufructuary rights<\/strong>. Which variant is advantageous for the respective testator<\/strong> differs according to the individual life circumstances as well as the further life planning<\/strong>. From a tax point of view, both types of transfer<\/strong> can become relevant and bring the tax authorities onto the scene. The so-called “maintenance and care obligation”<\/strong> should also be considered by the testator<\/strong> in the context of a gift and regulated in good time <\/strong>. <\/p>\n

There are many different types of<\/strong> anticipated succession<\/strong> and, after an exact examination of the individual circumstances <\/strong>, they require a strategic approach<\/strong> as well as legally secure<\/strong> and long-term<\/strong> planning.<\/p>\n

Talk to us, we will be happy to advise you! <\/p>\n<\/div>\n<\/div>\n<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Anticipated succession: How we support you<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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