Suche
- 16. Okt 2018
Vorweggenommene Erbfolge: Steueroptimierung mit Vorbehaltsnießbrauch
Wer mit "warmen Händen" gibt, erntet und erlebt nicht nur Dank, sondern kann bestehende steuerliche Freibeträge für den "Erbfall" schon zu Lebzeiten mehrfach nutzen. Möglich macht dies die Vereinbarung eines "Nutzungsrechtes" (Nießbrauch) z.Bsp. der Eltern/übergebenden Generation, denen dann weiterhin die Erträge des übertragenen Vermögens zustehen (z.Bsp. Mieten/Pachten). Dies können Mehrfamilienhäuser oder Gewerbeimmobilien sein. Im Gegensatz zur vorbehaltlosen Schenkung
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