Anticipated asset transfer (vorweggenommene Vermögensübertragung) within a family

A married couple owned an owner-occupied home and a rented property. Both were still partly financed, yet the parents wanted to clarify early how the assets would later pass to their two daughters. The goal was a tax-efficient lifetime transfer and, at the same time, a clear arrangement for the future.

The challenge was that the two properties had different values and the daughters' views on the family did not always overlap. Without a clear structure, small disagreements could later turn into bigger conflicts — especially around inheritance questions or property valuations.

I first sat down with the parents to talk through their goals and priorities and from that developed two possible solution scenarios. I simulated each one in tax terms and assessed the impact on the assets, the financing and later inheritance cases (Erbfall).

In the next step I met with both daughters — first separately, then together with the parents. As a neutral third party I could frame what the parents wanted and at the same time show which solution was sensible in tax terms and stable for the family.

Since both properties still carried loans, an alignment with the financing bank was also required. We found a solution that allows the transfer of the properties within the family despite the existing financing.

In the end the properties were transferred in a structured way and in line with the parents' wishes. The daughters could be convinced of the chosen solution, both on the substance and personally. The result is a clean tax setup and a family-stable arrangement designed to prevent later conflicts within the family.