bewegliches

Bewegliches is a German term used in law and economics to denote movable property. It stands in contrast to unbewegliche Sachen, commonly referred to as Immobilien, which comprise land and buildings. The concept covers tangible items that can be moved without changing their essence, such as vehicles, furniture, machinery, and inventory. In some contexts it also includes certain financial assets that can change location without altering their form, depending on the legal framework.

In civil law, movable property is governed by specific rules that differ from those for real property. The acquisition of Eigentum an bewegliche Sachen generally occurs through an agreement on transfer of ownership (Einigung) combined with actual delivery or Übergabe of the item; for certain movables, such as registered vehicles, formal registrations may be required to complete the transfer. Possession and ownership are related but distinct concepts, and a person can possess movable goods without owning them, for example as a tenant or pledgor.

Movable assets are widely used as collateral. Typical methods include Verpfändung (pledge) and Sicherungsübereignung (security transfer of ownership), which allow lenders to claim movable property if obligations are not fulfilled. In business accounting, bewegliche Vermögen are categorized as Umlaufvermögen (current assets) or Anlagevermögen (fixed assets), affecting depreciation and liquidity analyses. Tax and regulatory treatment of movable property varies by jurisdiction, but sales of movables generally trigger value-added or other transactional taxes, while real estate transfers involve different rules.

See also: Sachenrecht, Eigentum, Immobilien, Pfandrecht, Umlaufvermögen.