Lebzeitenübertragungen

Lebzeitenübertragungen, also known as lifetime transfers or inter vivos transfers, refer to the transfer of assets or property from one person to another during the lifetime of the transferor. This is distinct from inheritance, which occurs after the transferor's death. These transfers can take various forms, including gifts, sales, or trusts.

Gifts are a common type of Lebzeitenübertragung where an asset is transferred without any consideration. This could include money, real estate, or valuable possessions. Sales involve the transfer of assets in exchange for payment, essentially a transaction occurring during the transferor's life. Trusts are legal arrangements where assets are held by a trustee for the benefit of a beneficiary. Establishing a trust during one's lifetime allows for managed distribution of assets and can have implications for estate planning and tax purposes.

The motivations behind Lebzeitenübertragungen are diverse. Individuals may wish to provide financial support to family members, reduce their taxable estate, or ensure assets are managed according to their wishes during their lifetime and beyond. Understanding the legal and tax implications of these transfers is crucial, as they can vary significantly depending on the jurisdiction and the specifics of the arrangement. Consulting with legal and financial professionals is often recommended to navigate these complexities.