{
  "id": 9252315,
  "title": "Immobilien: Steuerliche Vorteile nutzen: Neues Urteil begünstigt den Hausverkauf innerhalb der Familie",
  "url": "https://urgent.news/2026/09/23/immobilien-steuerliche-vorteile-nutzen-neues-urteil-begunstigt-den",
  "topic": "business",
  "section": "Business",
  "published": "2026-09-23T02:00:00.000Z",
  "source": {
    "name": "Handelsblatt",
    "slug": "handelsblatt",
    "url": "https://www.handelsblatt.com/finanzen/steuern-recht/steuern/immobilien-neues-urteil-beguenstigt-den-hausverkauf-innerhalb-der-familie/100252833.html"
  },
  "original_language": "de",
  "account": "German families have been complaining for years about high land prices and construction costs in various regions of the country. Those fortunate enough to purchase developed land within their family circle often manage to negotiate deals that alleviate their financial burden while still ensuring the seller receives the true market value. However, tax considerations must not be overlooked in these situations to avoid unpleasant surprises. This was the case for a married couple whose dispute was eventually decided upon by the Federal Finance Court (case No. VIII R 30/24). The couple sold their daughter a developed land parcel. They had agreed that the purchase price would be postponed and then paid in installments, starting from May 2021. However, no interest was to be accrued on the installment payments. The parents considered the resulting discounted purchase price to be a gift to their daughter. In their income tax declarations for the years 2021 and 2022, the couple did not report any interest from the installment payment agreement.",
  "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."
}