Notary/notary - gift/leave

Gift contracts, anticipated succession & company succession

Often there is a need to transfer assets to the next generation among living. In addition to the area of corporate succession, the area of providing property of great importance. If the transfer is given as a gift with regard to a future succession, one speaks of anticipated succession.

Legally complex transmissions of property, inheritance and business shares as well as future donations require the notarial certification , as well as inheritance and compulsory portion censures. We notaries are your expert helper. However, the sometimes considerable tax opportunities should not adjust the look that a handover only makes sense if the transder and transfers are "ripe" for the transfer of assets and trust each other as possible.

When it comes to the question of whether a donation should be made through lifetime transmission or by the last will, the respective advantages and disadvantages must be carefully weighed up. Against a lifetime transmission, it initially speaks that the transfers are withdrawn from the transmission. The recovery is only possible to a limited extent according to the law, but can be agreed in the transfer contract under certain conditions. On the other hand, the transmission during lifetime also offers considerable advantages.

Examples can be cited:

By transferring property to children to children, the establishment of their own household or professional existence can be made easier.
The supply can be ensured within the framework of the transmission contract.
Compulsory portion claims of the purchaser and third parties can be limited under certain conditions.
Gift or inheritance tax allowances can be used several times by distributing the controllable processes.

The motifs that ultimately lead to a property allowance are as diverse as the resulting contractual design options. Depending on the motivation, distance payments to the transitioner, granting residential rights, care obligation, etc. are provided in the contract. There are no limits to the imagination. Of course, the tax effects in individual cases must again be checked here.

We will develop a contract that corresponds to your needs and discuss the effects in detail.