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Übertragung von Immobilien im Rahmen der Familiennachfolge. Zivilrechtliche Gestaltungsmöglichkeiten und Optimierungen

Übertragung von Immobilien im Rahmen der Familiennachfolge. Zivilrechtliche Gestaltungsmöglichkeiten und Optimierungen

          
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About the Book

Bachelorarbeit aus dem Jahr 2019 im Fachbereich Jura - Zivilrecht / Familienrecht / Erbrecht, Note: 1,3, FOM Essen, Hochschule für Oekonomie & Management gemeinnützige GmbH, Hochschulleitung Essen früher Fachhochschule, Sprache: Deutsch, Abstract: Die vorliegende Arbeit soll verschiedene Gestaltungsmöglichkeiten bei der Übertragung von Immobilien im Rahmen der Familiennachfolge beleuchten und herausarbeiten, inwiefern sich diese optimieren lassen. Im Jahre 2018 lebten insgesamt 82,9 Millionen Menschen in Deutschland. Davon sind 59,7 Millionen Menschen zwischen 0 und 60 Jahre alt (ca. 72,01 %) und 23,2 Millionen Menschen 60 Jahre und älter (ca. 27,99%). Laut Prognosen sollen im Jahre 2060 bei einer Gesamtbevölkerung (in Deutschland) von 74,4 Millionen Menschen hingegen noch 46,6Millionen Menschen zwischen 0 und 60 Jahre alt sein (ca. 62,63%). 27,8 Millionen Menschen sollen zu diesem Zeitpunkt 60 Jahre und älter sein (ca. 37,37%). Gleichzeitig ergab eine Untersuchung des Statistischen Bundesamtes aus dem Jahre 2013, dass etwa 58 % der Menschen im Alter von 55 bis 64 Jahren Eigentümer von Immobilien sind. Im Durchschnitt besitzen etwa 53,9% der Menschen ab 55 Jahren eine Immobilie. Dagegen besitzt lediglich jeder Fünfte im Alter von 25 bis 34 eine Immobilie. Bis zum Alter von 54 Jahren besitzt nicht einmal jeder Dritte eine Immobilie. Anhand der ersten Studie wird ersichtlich, dass eine Verschiebung der Altersstruktur in Deutschland bevorsteht. So werden die Menschen ab 60 Jahren einen wesentlich größeren Anteil unserer Bevölkerung einnehmen. Gleichzeitig befindet sich laut der zweiten Studie in dieser Altersgruppe bereits zum aktuellen Zeitpunkt das meiste private deutsche Immobilienvermögen, Tendenz steigend. Anhand vorstehender Ausführungen liegt die Schlussfolgerung nahe, dass es zu einer Verschiebung des Immobilienvermögens kommen muss. Das ErbStG bietet grundsätzlich einigen Gestaltungsspielraum. Eine Gestaltung ist jedoch nur dann möglich, wenn derjenige,


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Product Details
  • ISBN-13: 9783346863379
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 60
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3346863379
  • Publisher Date: 22 Apr 2023
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 91 gr


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Übertragung von Immobilien im Rahmen der Familiennachfolge. Zivilrechtliche Gestaltungsmöglichkeiten und Optimierungen
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