The legal institution of disruption of the business basis also has significance in gift tax law. Accordingly, a donation can be unwound back. The result of the reversal is also the expiration of the gift tax. This is conceivable, for example, because the parties have assumed a lower tax burden. However, the conditions that must be met for the rewinding are tight. We explain these in this article. We also explain how you can circumvent these tight requirements.
1. disturbance of the business basis (§ 313 BGB)
As a result of the debt law reform, since 01.01.2002 the legal institute of disruption of the business basis has been codified in § 313 BGB. The requirements and legal consequences are contained in § 313 BGB and §§ 346 ff. BGB.
According to § 313 (1) BGB, an adjustment of the contract may be required. If the adaptation of the contract is not possible or an unreasonable party, there is a right of withdrawal according to § 313 paragraph 3 BGB. However, this is subject to certain conditions.
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.