Do you own a real estate portfolio and want to plan the succession to the next generation or to a family foundation? Owners of extensive real estate assets can benefit from considerable relief in terms of gift and inheritance tax by setting up a so-called housing company. Even commercially rented properties can then constitute preferential assets within certain limits. It is uncertain how long this preferential treatment will still be possible in light of the new coalition agreement and another case pending before the Federal Fiscal Court (AZ II R 39/24). It is therefore important to keep an eye on current developments.

Program:

15:00: Welcome by Michael Staab and introduction of the experts

15:05: Start of discussion round

15:50: Questions from the guests

16:00: End of the web conference

Moderation: Michael Staab