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A whole range of topics - particularly important are inheritance law provisions (equalization and protection), optimal tax planning (property gains tax and inheritance tax on descendants), knowledge of the consequences under social security law (supplementary benefits and social assistance), financial aspects (liquidity planning for parents, affordability of descendants and transaction costs) and psychological issues (family peace and a fair price). In all cases, the focus should be on preventing disputes and reaching a mutually binding agreement within the family. We consider expert advice to be essential due to the complexity of the matter.

If your property qualifies as a business asset for tax purposes, special care must be taken with regard to giving up the business activity, transferring it to a successor or selling it. Even a change from business assets to private assets (if the business activity is discontinued without selling the property) can lead to immense tax and duty consequences. It is advisable to analyze the matter relating to the property at an early stage in the event of a business closure, transfer or sale and to take the necessary measures. The holding structure should also be reviewed in good time.

If a right of residence is granted, it must be publicly notarized and entered in the land register in order to be valid.