Anticipated succession

Transferring assets during your lifetime

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In our new legal tip video, Lawyer Jonathan Stasche, an expert in inheritance law at caspers mock, explains what anticipated inheritance is, what advantages it offers and what options are available.

What does anticipated inheritance mean?

An anticipated inheritance refers to the lifetime transfer of assets by a future testator to potential heirs. This usually takes the form of a gift from parents to their children.

What are the advantages of anticipated succession?

One major advantage is the reduction or even avoidance of inheritance tax. Tax-free allowances can be used to their full extent by making early transfers, which can significantly reduce the later tax burden. In addition, inheritance disputes within the family can be avoided, since a clear regulation already determines during one's lifetime which assets will flow to whom. Another advantage is the reduction of possible claims to a compulsory portion, since the estate is reduced accordingly by the early transfer.

What structuring options are there?

As a rule, anticipated succession is regulated by a gift contract in the form of a transfer or conveyance contract. Various conditions or considerations can be agreed upon. Often, the donors reserve a right of residence or usufruct in order to continue living in the property without suffering economic disadvantages. Alternatively, the recipient can agree to pay a one-time or ongoing monetary amount. To provide additional security for the donor, rights of recovery can be included in the contract. These make it possible to reclaim the gift if the recipient gets into financial difficulties or resells the gift item without consent.

What should you consider in advance?

Before such a transfer, it is essential to consider carefully which assets are to be transferred to whom. The financial security of the donor should always be at the forefront in order to avoid putting themselves at an economic disadvantage.

Our specialist lawyers in inheritance law will be happy to advise you on whether an anticipated inheritance is suitable for you and which contractual details should be regulated in detail.

The statements represent initial information that was current for the law applicable in Germany at the time of initial publication. The legal situation may have changed since then. Furthermore, the information provided cannot replace individual advice on a specific matter. Please contact us for this purpose.