{
  "id": 9712019,
  "title": "Immobilien: Steuerliche Vorteile nutzen: Neues Urteil begünstigt den Hausverkauf innerhalb der Familie",
  "url": "https://urgent.news/2026/09/25/immobilien-steuerliche-vorteile-nutzen-neues-urteil-begunstigt-den",
  "topic": "business",
  "section": "Business",
  "published": "2026-09-25T05:24:00.000Z",
  "source": {
    "name": "Handelsblatt",
    "slug": "handelsblatt",
    "url": "https://www.handelsblatt.com/finanzen/steuern-recht/steuern/steuern-urteil-beguenstigt-den-immobilienverkauf-innerhalb-der-familie/100252833.html"
  },
  "original_language": "de",
  "account": "For years, real estate buyers and builders in various German regions have complained about high land prices and construction costs. Those fortunate enough to purchase a developed plot within their family network can secure a bargain, as agreements often make the purchase less burdensome for buyers while still guaranteeing the seller's actual value. However, tax-wise, these parties must be cautious to avoid unpleasant surprises. This was the case for a married couple whose story recently caught the attention of the Bundesfinanzhof (case number VIII R 30/24). The couple sold a developed land plot to their daughter. They had agreed that the purchase price would be deferred, with final payment due starting in May 2021. However, no interest was stipulated on the installment payments. The parents considered the thereby reduced purchase price as a gift to their daughter and did not report any interest from the installment agreement in their income tax declarations for the years 2021 and 2022.",
  "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": 2,
    "also_reported_by": [
      {
        "outlet": "Handelsblatt",
        "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",
        "published": "2026-09-23T02:00:00.000Z"
      }
    ]
  },
  "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."
}