Erben: Mit diesem Trick bevorzugen Eltern beim Erbe ihr Lieblingskind

Parents often prefer one child when it comes to distributing their estate. However, if they do this intentionally, the other siblings can claim a compensatory share. One way to avoid this is by selling the property to the favored child, which can save taxes and allows for delayed, interest-free payments. However, there are pitfalls to this approach.

If the sale is merely a cover for a gift, it may result in both tax payments and the right to inheritance additions. This is because the other siblings still have the right to a mandatory share. Instead, parents can sell the property to their favorite child and receive the purchase price without the need for a standby right. As long as the money is not spent, the inheritance remains largely unchanged, so the siblings' mandatory share does not decrease initially.

Another advantage for the favorite child is tax savings, as no gift tax is levied on the sale. Additionally, the property can be depreciated based on the purchase price. There is also the option to deduct up to 10 to 15 percent from the purchase price by choosing a suitable appraiser. Another tip is to include a right of repayment in the purchase contract, which can result in a deduction of up to 10 percent of the purchase price.

However, these clauses should not be too broad and should only specify specific cases, such as if the child predeceases, the property becomes subject to compulsory execution, or is part of a distribution settlement procedure. If the purchase price is set too low, there is a risk that the tax office will classify it as a mixed gift, leading to mandatory share disputes.

If the favorite child does not have the necessary liquid assets, the purchase price can also be paid in interest-free installments. The BFH recently changed its decades-long legal interpretation on this matter (case number VIII R 30/24), which previously required calculating a fictitious interest rate for the standby period, triggering capital gains tax for the parents and possible gift tax for the child.

There is no fixed upper limit for the standby period, but the longer the period extends beyond the statistical life expectancy of the parents and the less economically viable the repayment, the more likely it is that the setup will be considered a partial abandonment of the purchase price, resulting in a mixed gift. This can be challenged by the mandatory share holders within the framework of mandatory share supplementation.