Angehörigen steht es frei, ihre Rechtsverhältnisse untereinander so zu gestalten, dass sie für sie steuerlich möglichst günstig sind. So die erfreuliche Maxime des Bundesfinanzhofs. Doch die Finanzämter prüfen Verträge unter Angehörigen besonders gründlich, weil sie hier Scheingeschäfte und damit einen steuerlichen Missbrauch vermuten. Daher sollten Sie die fiskalischen Anforderungen an die Vertragsgestaltung kennen und auch einhalten, damit das Finanzamt Ihnen keinen Strich durch die Rechnung machen kann.

1. Allgemeine Voraussetzungen der steuerrechtlichen Anerkennung

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2. Fremdvergleich bei Darlehensverträgen zwischen Angehörigen

a) Allgemeines

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b) Fremdvergleich bei wirtschaftlich voneinander unabhängigen Angehörigen

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c) Zivilrechtliche Unwirksamkeit

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3. Kombination von Schenkung und Kreditgewährung

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