{
  "id": 9326350,
  "title": "Vermögen: Depot vererben – so machen Sie es Ihren Kindern einfach",
  "url": "https://urgent.news/2026/09/23/vermogen-depot-vererben-so-machen-sie-es-ihren-kindern-einfach",
  "topic": "business",
  "section": "Business",
  "published": "2026-09-23T11:28:00.000Z",
  "source": {
    "name": "Handelsblatt",
    "slug": "handelsblatt",
    "url": "https://www.handelsblatt.com/finanzen/steuern-recht/steuern/vermoegen-so-koennen-ihre-erben-schnell-auf-das-depot-zugreifen/100252853.html"
  },
  "original_language": "de",
  "account": "Inheritance of a stock depot requires careful planning to minimize taxes and ensure heirs can quickly access the funds. Two tax advisors and a wealth manager explain the necessary steps involved in this process. The key is to provide a power of attorney for swift access to the stock depot. If no will or testament has been established, banks may refuse access until legal documents are presented, which can take several months. During this time, heirs may struggle to react to market fluctuations as the value of the depot is determined at the time of death. To expedite access, an heir can be granted a power of attorney in advance, allowing them to act immediately after the death. However, the power of attorney must be appropriate; banks typically recognize bank-specific powers but may require additional verification for general powers. Moreover, if a power of attorney has been revoked or is outdated, the bank may become aware of it. A specialized bank-specific power of attorney is recommended by Benjamin Hofmann, a wealth manager. Apart from the practical benefits, a power of attorney also ensures the heir can manage the depot even if the power of attorney grantor is unavailable for an extended period. However, granting broad powers to a power of attorney comes with significant responsibilities. The power of attorney grantor should carefully consider who they are entrusting with such extensive authority and avoid creating multiple power of attorneys among children, as this can lead to conflicts. Another issue to consider is the inheritance by community of heirs, which typically restricts joint access to the depot. This can lead to disputes and hinder decision-making. A testator's attorney argues that even a testator's attorney cannot quickly access the depot in such cases. Instead, the testator's attorney must first obtain authorization from the bank, which can delay the process. An alternative solution is to receive a portion of the estate through a so-called pre-treaty, which allows the heir to have their own separate inheritance. This way, the heir can have full control over the depot. Transferring a portion of the depot during one's lifetime can also be a tax-efficient method to pass on wealth. Parents can transfer up to €400,000 per child tax-free, while grandparents can transfer up to €200,000. If an heir plans to sell their stocks during their lifetime, they should consider market downturns to minimize tax liabilities. However, predicting the right moment to sell is almost impossible. It is also challenging to sell fractional shares, and sales during one's lifetime do not incur exit taxes. To transfer stocks, banks usually require a three-week processing period, during which the stocks cannot be traded.",
  "summary": "Wer ein Depot vererben möchte, sollte einige Vorkehrungen treffen. Ansonsten kann es für die Erben nicht nur mühsam, sondern auch teuer werden.",
  "key_points": [],
  "editors_take": null,
  "illustration": null,
  "coverage": {
    "outlets": 2,
    "also_reported_by": [
      {
        "outlet": "Handelsblatt",
        "title": "Vermögen: Depot vererben – so machen Sie es Ihren Kindern einfach",
        "url": "https://urgent.news/2026/09/21/vermogen-depot-vererben-so-machen-sie-es-ihren-kindern-einfach",
        "published": "2026-09-21T07:47:30.000Z"
      }
    ]
  },
  "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."
}