BFH: Freibetrag bei Übertragung von Vermögen auf eine Familienstiftung

Jun. 3, 2024 | Uncategorized | 0 Kommentare

Beim Übergang von Vermögen auf eine Familienstiftung ist für die Bestimmung der anwendbaren Steuerklasse und des Freibetrags als „entferntest Berechtigter“ zum Schenker derjenige anzusehen, der nach der Stiftungssatzung potenziell Vermögensvorteile aus der Stiftung erhalten kann. Unerheblich ist, ob die Person zum Zeitpunkt des Stiftungsgeschäfts schon geboren ist, jemals geboren wird und tatsächlich finanzielle Vorteile aus der Stiftung erlangen wird.

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BFH: Freibetrag bei Übertragung von Vermögen auf eine Familienstiftung

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