Veräußerungsabsicht

Veräußerungsabsicht, a German legal term, translates to "intention to sell" or "intent to dispose of." It is a crucial element in various legal contexts, particularly in civil law and tax law, where it signifies a person's genuine desire to transfer ownership of an asset to another party. The presence or absence of veräußerungsabsicht can significantly impact the legal consequences of a transaction.

In real estate law, for instance, veräußerungsabsicht is often a key factor in determining whether a sale is valid or if a contract can be terminated. It implies a deliberate and conscious decision to part with a property, not merely a temporary or hypothetical consideration. Similarly, in tax law, demonstrating veräußerungsabsicht can be important for qualifying for certain tax treatments, such as capital gains tax exemptions, which often require that an asset was not held with the intent to merely speculate.

The concept is not limited to physical assets; it can also apply to intellectual property, shares in companies, or any other form of valuable right. Proving veräußerungsabsicht typically involves examining the outward actions and statements of the individual or entity involved. This can include evidence of marketing efforts, negotiations with potential buyers, or formal declarations of intent. The legal system generally looks for objective indicators that demonstrate a clear purpose to sell, rather than subjective feelings that may not be outwardly expressed. The burden of proof for establishing veräußerungsabsicht often rests with the party asserting it.