{
  "id": 9917903,
  "title": "Immobilien: Steuerliche Vorteile nutzen: Neues Urteil begünstigt den Hausverkauf innerhalb der Familie",
  "url": "https://urgent.news/2026/09/26/immobilien-steuerliche-vorteile-nutzen-neues-urteil-begunstigt-den",
  "topic": "business",
  "section": "Business",
  "published": "2026-09-26T05:16:00.000Z",
  "source": {
    "name": "Handelsblatt",
    "slug": "handelsblatt",
    "url": "https://www.handelsblatt.com/finanzen/steuern-recht/steuern/steuern-urteil-beguenstigt-den-immobilienverkauf-innerhalb-der-familie-01/100252833.html"
  },
  "original_language": "de",
  "account": "For years, property buyers and builders in various German regions have complained about high land prices and construction costs. Those who can purchase an already built plot within their family often find a way to negotiate terms that benefit both parties while still securing the market value. However, tax implications can be tricky in these situations. A recent ruling from the Bundesfinanzhof (case number VIII R 30/24) highlighted this for an elderly couple.\n\nThe couple had sold their grown daughter a residential plot, agreeing to a purchase price that would be paid in installments beginning in May 2021. The seller and buyer had specifically excluded interest from the transaction. The parents viewed the installment plan as a discounted gift they were giving to their daughter. Consequently, they did not report any interest income from the payment plan on their 2021 and 2022 tax returns.",
  "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."
}