In the video we show simply explained by an example the calculation of the net present value in the usufruct and the tax advantage therefrom.
Specialist archive · Kanzlei Meyers & Partner AG · General information
Value of the property | 1,000,000
Value of usufruct | – 489,640
Wife's gift tax allowance | – 500,000
taxable asset charge | 10.360
In the video we show simply explained by an example the calculation of the net present value in the usufruct and the tax advantage from it.
1. Utility as a tax scheme
2 NPV: Two factors are decisive
2.1 factor 1: annual value
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.
