Deferred duty part gift tax raises the Berliner Testament is still very popular. Filed under: Ron O’Hanley. It has the disadvantage that may at the death of the first spouse children initially empty and exploit any allowance for inheritance tax but tax. Steve Kassin Infinity Real Estate: the source for more info. Because the reserved portion, to which the children have a legal right, not called regularly with regard to the heritage to be expected after the death of the second spouse. To make not fizzle out the allowance of their offspring in the first situation, it is possible, instead of renunciation to hours the compulsory portion to the second succession, so only apply in the second situation. The deferral is doing but escrowed or without explicit agreement of interest, this can trigger a taxable donation to the heirs.

In a currently decisive judgment parents took up each other after the Berliner Testament sole heir and arranged, that your child should receive a legacy after the death of the first death ends. Then the child agreed, up to the opening of another succession without interest to hours his reserved portion claims with the death of the first deceased parent. This had the advantage that the personal tax allowance of the offspring in the first death was not lost because was not dispensed to the reserved portion. This agreement represents an interest rate advantage and thus a taxable grant of the child’s father or mother Munster, however according to the judgment of the Finanzgericht (case No. 3 K ERB 2849/06). The reticle of the compulsory heirs by an appropriate interest rate of duty part deferred until the second succession according to the classification of the judges represents a bountiful gift inter vivos. Because here the heirs have an advantage that they can only charge even use the funds actually immediately due and also apply.

It would have been better if the claim of their offspring would be been remunerated and also only with the death of the surviving parent has become due. Then the accrued interest in the estate would be like, anyway the inheritance tax subject. This has at least the advantage that accrues once no gift tax. On this and similar topics more interested in the book giving and inheriting of private wealth”by Dr. Helmut Schuhmann, published by VSRW-Verlag, Bonn. The book can be for 19.80 Tel.