In the context of long-term succession planning, transfers subject to reservation of usufruct have enjoyed considerable popularity in the real estate sector for years. Transfers of partnership shares subject to reservation of usufruct have also been frequently carried out in recent years in the area of ​​business asset transfers. According to...

Digitalization also offers many new opportunities and projects in the area of ​​tax consulting, which we are actively pursuing. As part of one such project, we have developed a new consulting approach. It focuses on succession planning for real estate. Rising real estate prices...

In the case of an inheritance (or gift), the transferred real estate is often fully taxable. This means that a valuation must be conducted for the real estate in accordance with the Valuation Act, and this valuation is fully included in the assessment basis. If the tax-free allowance (depending on...