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Informationsbroschüre Nr. 5 des Vereins zur Förderung der Seniorenarbeit in Lohmar e.V. (FöS)
Es gibt – vom eigenem Testament einmal abgesehen – kaum eine wichtigere Entscheidung in der zweiten Lebenshälfte als die Frage, ob Vermögenswerte, insbesondere Immobilien, bereits zu Lebzeiten auf Kinder, Enkelkinder oder andere Verwandte übertragen werden sollen.
Eine so weitreichende Entscheidung bedarf reichlicher Überlegung. Diese Broschüre möchte das Thema schlagwortartig aus verschiedenen Blickwinkeln betrachten und erste Entscheidungshilfen geben. Die fachkundige Beratung durch Notare und Steuerberater ersetzen kann sie nicht. Gerade bei der Übertragungen von Immobilien gibt es eine große Vielzahl zu berücksichtigender persönlicher, rechtlicher, steuerlicher und sozialrechtlicher Momente, so dass jede Übertragung auch immer eine maßgeschneiderte Einzellösung sein muss.
Die nachfolgende Darstellung geht von der Übertragung von Immobilien von Eltern auf Kinder aus, die Überlegungen gelten aber sinngemäß auch für die in der Praxis seltenere lebzeitige Übertragung von Immobilien auf Enkelkinder, Nichten und Neffen, and so forth.
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