Own acquisition costs (EUR 600,000) | Continued acquisition costs (60 % of EUR 800,000); EUR 480,000
Annual AfA Rate | 2% | 2%
Deductible AfA | EUR 12,000 | EUR 9,600
Rest AfA duration | 50 years | 40 years
Within the family group, transfers of assets are not only common, but also often useful from a tax and inheritance point of view. With regard to the inheritance and gift tax, among other things, allowances can be optimally used every 10 years. The anticipated succession may be part of a corresponding arrangement. The transfer of business or private assets takes place here among living people, but with regard to the future ("real") succession.
The Federal Ministry of Finance (BMF) has published extensive guidelines for the practical assessment of relevant issues. They are largely based on the case law of the Bundesfinanzhof (BFH) and consolidate the respective decisions. The principles of anticipated succession and certain individual cases can be found in the BMF letter of 13.01.1993 (IV B 3 – S 2190 – 37/92).
1st Concept and Basis of Anticipated Succession
By the concept of anticipated succession the legislator understands a transfer of assets among living. Important here, and thus even the decisive criterion, is the consideration of the later actually occurring succession, which is guided by the principles of the Civil Code (BGB).
Examples:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.