{
  "id": 10637967,
  "title": "Immobilien: Steuerliche Vorteile nutzen: Neues Urteil begünstigt den Hausverkauf innerhalb der Familie",
  "url": "https://urgent.news/2026/09/29/immobilien-steuerliche-vorteile-nutzen-neues-urteil-begunstigt-den",
  "topic": "business",
  "section": "Business",
  "published": "2026-09-29T07:27:00.000Z",
  "source": {
    "name": "Handelsblatt",
    "slug": "handelsblatt",
    "url": "https://www.handelsblatt.com/finanzen/steuern-recht/steuern/immobilien-hausverkauf-in-der-familie-wird-steuerlich-attraktiver/100252833.html"
  },
  "original_language": "de",
  "account": "A recent ruling in Germany has made it easier for family members to sell property to each other while taking advantage of tax benefits. This is particularly beneficial when a family member purchases a built parcel from another family member. By negotiating favorable terms, buyers can reduce the tax burden while ensuring sellers receive the full market value. However, tax considerations must be made to avoid unexpected surprises.\n\nAn example is a couple who sold their daughter a built parcel. They agreed that the purchase price would be paid in installments starting in May 2021, with no interest. The couple considered the discounted purchase price as a gift for their daughter and did not declare any interest in their income tax returns for 2021 and 2022. After a tax authority's inquiry, the Federal Finance Court (BFH) ruled that the no-interest installment payment was not taxable income. Instead, the BFH viewed it as a living gift, which excludes interest from income tax calculations.\n\nThe BFH's decision overturned its previous ruling on similar cases. It clarified that if an installment sale is made between closely related parties to sell a property at its market value, no income tax is due. However, if the property is sold within ten years of the sale, the profit must be taxed as personal income. The key to benefiting from these tax advantages is ensuring the purchase price is market-based. If not, the tax authority treats the difference between the market price and the agreed price as a gift, which may trigger gift tax depending on the value and individual thresholds.",
  "summary": "Verkaufen Eltern eine Immobilie an ihre Kinder und räumen eine zinslose Ratenzahlung ein, entstehen keine steuerpflichtigen Kapitalerträge. Der BFH ändert seine Rechtsprechung.",
  "key_points": [],
  "editors_take": null,
  "illustration": null,
  "coverage": {
    "outlets": 1,
    "also_reported_by": []
  },
  "ai_generated": true,
  "disclaimer": "Summaries, key points and the editor’s take are written by software from other outlets’ reporting and may contain errors — always check the linked original."
}