Erbschaft- und Schenkung: Steuervergünstigung für das Eigenheim

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1. Schenkung des Familienheims

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Keine Steuerbefreiung für Übertragung einer Ferienwohnung

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2. Vererbung des Familienheims

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Erwerb der Nachbarwohnung

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Unmöglichkeit der Selbstnutzung

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• Xxx Xxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx xxx "xxxxxxxxx Xxxxxxx" xxxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxx xxxxx xxxxxxx Xxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx. Xx xxxxxxx xxxxxx xxxxx, xxxx xxx Xxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxx Xxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxx Xxxx xxxxxxxxx xxx. Xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxxxx xxxxxxxxxx Xxxxx xxx xXX Xxxxxx xxx xx.x.xxxx, x X xxxxxxx. Xxx Xxxx: Xxxx Xxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxx. Xxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxx, xxxx xxx xxx xxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxx Xxxxxxxx x xxxxxxxxxx Xxxxxxxx x xxxxx xxxx xxxxxxxx xxxxxxx xxx. Xxxxx xxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxxxxx, xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxx. Xxxx xxxx xxx xxx xxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx Xxxxxxx xxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxx xxxxxxx xxx. Xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxx "xxx xxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxx Xxxx xxxxxxx xxxxxx xxxx xXxxxxxxx".
• XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx "xxxxxxxxxx Xxxxxxx" xxxx xxxxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxx "xxx" xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxx xxx Xxxx xxxxxxxx xXxxxxx xxx x.x.xxxx, x X xxxxxxx Xxxx.
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XXXXXXXXX: Xx xxx Xxxxxx xxxxx xx xxxxxxxxxxxxxx xxx, xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxx xxx Xxxxxx xxxxxxxxxxxx, xxx xxxxxx, xxxx xxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx x xxxx xxxxxx xx xxxxxxxx. Xxxxxx xxx Xxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxx xxx xxxx xxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxxxxxxx xxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx, xx xx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xXx. XX X xxxxxx.

Xxxxx xxxxxxxx Xxx xxxx xxxxxxxx Xxxxxxxxx:

• Xxxxxxxxxxx "Xxxxxxxxx xxxx xxx xxxxxxx xxxxxxxx Xxxxxxxxx"
• Xxxxxxxxxxxx: Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx

Beendigung der Selbstnutzung

Xxxx xxx Xxxx xxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xx xxxXxxxxxxxxxxxxx xxx, x.X. xxxxx xx xxx Xxxxxxxxx xxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxx Xxxxxx. Xx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xXxxxxxxxxxxxxx!x. Xxxxxxxxxx xxxxx xx. Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xx xxxxxx, xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xXxxxxxxx xxx Xxxxxxxxxxxxx: xxx.xxx XXX, Xxxxxx xxx Xxxxxx xxxxxxxxxxxx Xxxxxx: xxx.xxx XXX xx Xxxxxxxxxxx.

Xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx,

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• xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxxx, xxxxxxx Xxxxxxxxx xxx, xxx Xxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxxx xxxx xxxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxx.

Keine Steuerbefreiung

Xxx Xxxxxxxxxxxxxxx xxxx xx xxxxxxxxx Xxxxxxx xxxxx xxxxxxxx:

• Xxxx Xxxxxx, xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxx xx xxxxxxxx. Xxxx xxxxxx xxxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxx x xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx x xxxxxxxxxxx.
• Xxxx xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx. Xxxxx Xxxxxxx xxxx xxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xx xxx Xxx. x Xx. x xxx x XxxX xxxxxxx. Xxxxxxxx xxx, xx xxxx xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx.
• Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxxxxx Xxx xxxxx xxxxxx xxxxxxx xxx, xxxx xxxx xxx Xxxx xxxx xxx Xxxxxxx xx xxx Xxxx xxxxxxxx. Xxxxxxxxxxxx xxx xx, xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxx xx xx xxxxx Xxxx xxxxxxxxxxxxx xxx.
• Xxxx xxx Xxxxxxxxx xx xxxxxx Xxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxx xxxx Xxxxxx xxxxxxxxxxxx Xxxxxxx. Xxxx xxxxxxxxxxxxxx xxx Xxxxx "Xxx xxx xxxxx Xxxxxxxxx", xxx xxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxxxxxxx xxx xxxxxx xxx xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx.xxx XXX xxxxxxxxxx. Xxxx xxx Xxxxx xxx xxxxxx Xxxxx xxxx Xxxxxxxxx xx Xxxx xxx xxx.xxx XXX, xxxxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xxx.xxx XXX xx xxxx.xxx XXX .x. Xxxxxxxxxx xx.xxx XXX x xxx.xxx XXX x xx x x xxx.xxx XXXx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxx xxx Xxxx xxxxxxxxx xxxxxx xxxxxxxx xxxxxxx.
• Xxxx xxx Xxxx xxxxxxxx xxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxx, xxx Xxxxxxxxxxxx xxx xxxx xxxxxx Xxxxxx xx xxxxxxxxxxx. Xxxx xx xxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xx. X. Xxxxxxxxxxxx, Xxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxxx xxxx Xxxxxxxx. Xx xxxx xxx xxxxxx xxxxxxxxxxxxx Xxxx xxxxxxxx xxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx.

XXXXXXXXX: Xxxx xxx Xxxx xxx Xxxxxxxxxxxx xxx xxxx xxxxxx Xxxxxx xxxxxxxxxxx, xxxx xxxxx Xxxxxx, xxx xx Xxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxx, xx xxxxxxxx, xxx xxxx xxx xxx Xxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxxxxxxxxxxxxx xxxx xxxx, xxxx xxx Xxxx xx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxx.

Xxxxxxxx:
Xxxxxxx X xxx Xxxx X xxxxx xxx xxxxx Xxxxx X xxx xxx xxxxxx xxx xxxxxx xxxxxx xxxxxxxxx Xxxx xxx xxxxx Xxxxxxxxxxx xxx xxx xx xx xxx Xxxxxxx. Xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx X xxx X, xxxx X xxx Xxxxxxx xxxxxx xxxxxxx xxx X xxxxxxxx. X xxxx xxx Xxxxxxxxx xxxxxxx xxxxxxx Xxxxxxxxxxx xxxxx xx Xxxxxxxx xxxxxx. X xxx xxx xx xx x xxxxxxx: Xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxx xx x, xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xx x xxxxxxx xxxx xx : xxx xxx.

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Xxxxxxxx: Xx xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx. Xxxxxxxxx xxxxx Xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxx Xxxxx xxxxxxxxxxxxxxx. Xxxx Xxxxxxx xxxx xxx. xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx.

Xxxxxx: Xxxx xxx Xxxxxxxxxxxx, x.xx.xxxx

Wenn Erbschaftsteuer anfällt: Stundungsregelung

Xxxxxxxxx Xxxxxxxx xxxxxxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxx xxxx xxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxxxx xx.

Xxxxx xxx Xxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx xx xx Xxxxx xxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxx xxx xx Xxx. x XxxXxXx.

Xxxx Xxxxxxxx xxx xxxxxxxxx xxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx XX xxxx XXX, xxxx xxx Xxxxxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxx xxxx xxx Xxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxx, xxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxx. Xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxx xx xxxxxxxxx, xxxxx xxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx xxxx xxx xx Xxx. x Xxxx x XxxXxXx.

Keine Steuerbefreiung bei Hinderung aus beruflichen Gründen

Xxx Xxxxxxxxxxxxxxx xxx xx xxxxxxxxx, xxxx xxx Xxxx xxx xxxxxxxx xxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxxxxxxx xxxxxxxxx xxx xx Xxxxxx xxxxxxxx xxxx. Xxx xxxxx xxx Xxxx xxx Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xXxxxx XXXx xxx Xxxxx xxx Xxxxxxxxxx, xxxxx xxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxx. Xxxx xxx xxxx, xxxx xxx Xxxx xxxx Xxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxxxxx xxxx, xxxx xx xxx xxxxxxxxxxx Xxxxxxxx xx xxxxx xxxxxx Xxx xxxxxxxxxxxx xxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxxx xxxx xxx Xxxx xxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxxxxxxx xxxx, xxxxxx xxxxx Xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

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Keine Steuerbefreiung für Zuwendung eines Wohnrechts

Xxxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxx xxxx xxxxxxxxxx: Xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xxx xxxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxx xxx xxxxxx xxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xx Xxxx xxx. Xxx Xxxxx xxx, xx xxxx xxx Xxxxx xxxx xx xxxxxx Xxxx xxx Xxxxxxxxxxxxxxx xxxx.

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XXXXXXXXX: Xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxx Xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxxxx xxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx.xxx XXX xxxx Xxxxxxxxx xxxxxxxxxx.

Keine Steuerbefreiung bei Aufgabe der Eigentümerstellung

Xxx xxxx, xxxx xxx Xxxx xx.X. xxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx Xxxxx xxxxxx xxxxx xxx xx xxxx xxx xxxxx Xxxxxx xxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxx xxxxx Xxxxxxx xxxxxxxxxxx Xxx Xxxx xxxxx xxxxxxxx xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx, xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xx xxx Xxxxxxxxxxxx xxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxx xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxx xxx xxxxx Xxxxxx. Xxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxx xxxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxx Xxxxxx xxxxxxx xxxxx xxxxxxx. Xxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxx xxx xxxXxxxxxxXxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xXX Xxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

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Xxx Xxxx: Xxx Xxxxx xxx xxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxxxxxx xxx xxxxxxxxx Xxxxxx xx Xxxxxxxxxxxx, xxx xxxxxxx xxxxxx xxx xxx Xxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxx. Xxx Xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxx xxx xxxx Xxxxxxx xxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxx, xxxxxxxx xxxxxx xxx xxx Xxxx xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxx. Xxx Xxxxxxxxx xxxxx xxxxxxxxx xxxx xxx Xxxxxx Xxxxxxxxxxxxxxx xxxx.

Xxxx Xxxxxxxxxx xxx XX Xxxxxxxx xxxxxx xx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxx xxx Xxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxx xxxxxx xxxxxxx. Xxxx xxx xx xxx Xxxxxxxxxx xxx xx xx Xxx. x Xx. xx Xxxx x XxxXxX xxxxx xxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxx. Xxxxxx xxxxxx xxx Xxxxxxxxx xxxx Xxxx xxx Xxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xx Xxxxxxxxxxx xxxxxx xxxxx, xxxxxxx xxxx xxxx, xxxx xx xxx Xxxxxxxx xxxxx xxx Xxxxxx x xxxx xxxxxx Xxxxxx x xxxxxxxxxxx, xxxxxxxxxxx xxxxx, xx xx xxx Xxxxxxxxxxxx xxxxxx xxxxxx xxxxxxx.

Keine Selbstnutzung bei unentgeltlicher Überlassung an die Mutter

Xxxxxxxx xxxxx xx xxx, xxxx xxx Xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxx xxxx, xxx Xxxx xxxx xxxxxxxxxxxxx xx xxx xxxx xxxxxxxxx xxxxxxx Xxxxxx xxxxxxxxxxx. Xxx xxxxxxx xxxxxx, xxxx xx xxxx xxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxx, xx xxx xxx xxx Xxxxxxx xxx xxxxxx Xxxxxx xxxxxxxx Xxxxxx xxxxxxx xxx xxx Xxxxxx xxxxxx xxxxxxx xxxx. Xxxx xxxx xx xxxxxx Xxxx xxx Xxxxxxxxxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx, xxxx xxx Xxxx xxxxx xxx Xxxxx xxxxxx xx Xxxxxxxxxxx xxxxxxx xxxx, xxxx xx xxxxxxxxxxxxx xx xxx Xxxxxx xxxxxxxxxxx xxxx. Xxxx xxx xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx xx Xxx. x Xx. xx XxxXxX xxxxx xxxx xxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxxx xXxxxxxxxxx XX xxx xx.x.xxxx, x X xxxxxx, Xxxxxxxx XX X xxxxxx.

Xxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxxxxxx xxxxxxxxx, xxxx xxx Xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx, xxx xx xxxxx xxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxxxxxxx. Xxxx xxx xxxxx xxxxxxxxxxxx, xxxx xxx Xxxx xxxxxxxx xx xxx Xxxxxxx xxxxxxxx xxx xxxx xxxxxxxxxxxx xx xxxxx Xxxxxx xxxxxxxxxxxx xxxxx, xx xxx xxxxx xxxxxxxxxxx Xxxxxx xx xxxxxxxx xxx xx xxxxxxxxx. Xxxxxxxx xxxx xxxx xxx Xxxxxxx, xxxx xxx Xxxx xxx xxxxxxxx Xxxxxx xxx Xxxxxxx xxxxxxx xxxxx, xx xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxx xxx xx xxx xxxx xxx Xxxxxxxx xx xxxxxxxxx.

Kein Steuerprivileg für Abriss und Neubau des Familienheims

Xxxxxxxx xxx xxxxxxxx Xxxxx: Xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxx xxx xxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxxx, xxx xxx xxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxxx xxx. Xxxxxx xxx xxxxxxx Xxxxxxxx xxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxx xxxx, xxxxx xx xx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx. Xxxxx xxxxxx xxxxx xxxx xxxxxxxxxx xxxxxx, xxxx xxxx xxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxx xxxxxxxxxxx xxxx. Xxxxxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xXX Xxxxxxxx xxx xx.xx.xxxx, x X xxxxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xx xxxxxxxxxxx, xx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxx, xxxxxxxxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxxxxxx xxxxxxx xxx. Xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxx xxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx. Xxxx xxx Xxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxx xxx Xxxx xxxxxxx xxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxxxxxx xxxxx xxxxxxxxxxx xxx xxx Xxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxx. Xxxxx xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx.

XXXXXXXXX: Xxxxx xxx Xxxx xxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxx xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xXX Xxxxxxxxx.

3. Grundstücksschenkung an Kinder und Schwiegerkinder gestalten!

Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxx xxxxxxxx xxx.xxx XXX xxx xxxx Xxxxxxxxxxxxxxx xxxxxx xxx xx.xxx XXX. Xxxxxx Xxxxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxx xx. Xxxx xxxx xx xxxxx xxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxx

Xx, xxx xxxx xx. Xxxx xxx Xxxxxx xxx Xxxx xxxxxxxxx xxxxxx xxx xxx Xxxx xxxxxxxxxxx xxx xxxxxx xxxx xxxxxxx xxx Xxxxxxx xxx xxxxx Xxxx xxxxxxxxxxx, xxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx. Xxxx xxxxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx.xxx XXX, xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx. Xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxx Xxxx xxxx xxx. Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxx xxxxxxx xxxx Xxxxxxxxxxx xxx xxx Xxxx xxx x xxxxx xxxxx Xxxxx x xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxx.

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Xxx Xxxxxxxxxxxx: Xxxxxxx xxxx Xxxxxxxxx xxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxx xXxxxx, xxxxx xx xxxxxx xx, xx xxx Xxxxxx xxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxx Xxxxxx xXxxxxxxxxxxxxxxx x Xxxxxxxx, xxxxx xxxxx Xxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxx xxxxxx xxxx xxxxx xxxxxxxxxxxxx xxxx, xxxx xxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xx Xxxxxxxxx xx xxx Xxxxxxxxx xx xxxxx Xxxxxxx xxxxxxxxxxxxx.

4. Steuerbefreiung fürs Familienheim nur für Grundfläche des Flurstücks

Xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx, xx xxx Xxxxxx, Xxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxxxx Xxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx x xxx xxxx xxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx xxx xx XxxXxXx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxx xxxxxxx xxx xxx xxx Xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxxx Xxxxx xxxx xxxxxx xx Xxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxx xx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxx xx xxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xx, xx xxx xxxxxxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxx, "xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xx xxxxx xxxxxxxxxxx."

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5. Gesetzliche Grundlagen

§ 13 ErbStG - Steuerbefreiungen

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§ 181 BewG - Grundstücksarten

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