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12 Do “S and Don” Ts in Estate Planning
Do’s (Always to do)
- Coordination of will and articles of association
- Agreement on the “correct” matrimonial property regime
- Securing the structure through waivers of compulsory portions
- Securing the capacity to act
- Correct protection of the surviving spouse/civil partner
- Agreement on the “correct” matrimonial property regime
- Securing the structure through waivers of compulsory portions
- Use of loss carryforwards during lifetime
- Securing the family through (risk) life insurance policies
- Transfer of company assets against pension payments and reserved usufruct
- Assumption of gift tax by the donor
- Donation only with right of recovery according to § 29 ErbStG
Don’ts (not to do without advice)
- Inheritance without a (correct) will
- (simple) Berlin will
- Community of heirs with minor children
- Inconsiderate waiver of usufruct
- Preliminary and subsequent inheritance (without good reason)
- Incongruent contribution of economic goods and services into a corporation
- Top compensation in the event of a real division
- Compensation of compulsory portion claim and equalization of gains claim by surrendering tax-liable economic goods and ill-considered assertion of a compulsory portion claim and equalization of gains claim
- Donation of GmbH shares abroad
- Non-interest-bearing loans and deferrals/free transfers of use
- Disproportional, temporally incongruent transfer of joint property and special operating assets in partnerships
- Top compensation in the event of a real division