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:Ein Grundstück mit Gebäude, das voll vermietet

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Ein Grundstück mit Gebäude, das...

Ein Grundstück mit Gebäude, das voll vermietet ist, mit einer Gesamt-Jahreseinnahme von EURO 53,000 (Zusatzkosten extra) soll jetzt im Rahmen der Vorerbschaft unter der Bedingung des lebenslänglichen Rückbehalts des Niessbrauchs an die Vor-Erben überschrieben werden als Geschenk. Die zwei Vor-Erben haben in diesem Zusammenhang unterschiedliche Steuerklassen. Der Schenker hat zur Zeit einen amtlichen Lebenserwartung-Faktor von 6,45 Jahren. Die zwei betrachteten Vorerben haben sowohl unterschiedliche Steuerklassen wie auch Anteile, nämlich (i) Person A (Steuerklasse III) zu 40% des Wertes, und (ii) (ii) Person B (Steuerklasse II) zu 60% des Wertes. Frage: Welche Schenkungssteuer-Summen sind dabei zu erwarten, getrennt für Person A und Person B?

Submitted: 4 years ago.Category: German Law
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Answered in 13 hours by:
2/11/2013
Lawyer: Fran-mod,
 replied 4 years ago
Fran-mod
Category: German Law
Satisfied Customers: 48
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Hi, I'm a moderator for this topic. I've been working hard to find a professional to assist you right away, but sometimes finding the right professional can take a little longer than expected.

I wonder whether you're ok with continuing to wait for an answer. If you are, please let me know and I will continue my search. If not, feel free to let me know and I will cancel this question for you. Thank you!
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Customer reply replied 4 years ago

I am willing to wait.


 


Zusatzinformation: Die Erblasserin ist 82 Jahre alt.

Lawyer: Fran-mod,
 replied 4 years ago
Thank you for your continued patience. We will continue the search for a professional for you.
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Lawyer: a.merkel, Rechtsanwältin; LL.M. Eur. replied 4 years ago
a.merkel
a.merkel, Rechtsanwältin; LL.M. Eur.
Category: German Law
Satisfied Customers: 2,280
Experience: 1.+ 2. Staatsexamen; LL.M.(Master of Law)
Verified
Sehr geehrter Ratsuchender,

die Höhe der Schenkungssteuer ist neben dem Wert noch von den Familienverhältnissen abhängig.

In welchen konkreten Verhältnis stehen also Schenker und Beschenkte zueinander?
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Customer reply replied 4 years ago

Wie beschrieben in der Frage,


Person A (40% Anteil) ist in Steuerklasse III,


Person B (60% Anteil) ist in Steuerklasse II.

Lawyer: a.merkel, Rechtsanwältin; LL.M. Eur. replied 4 years ago
Nein. Sie haben das falsch verstanden.
Die Frage bezieht sich NICHT auf die Steuerklasse, sondern das Verwandschaftsverhältnis (Eltern, Geschwister, Kinder etc.) zueinander.

Also:
Schenker zu A
und
Schenker zu B.

Dies Information ist wichtig für steuerliche Freibeträge.

Bitte ergänzen Ihren Sachverhalt.

Vielen Dank!
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Customer reply replied 4 years ago

Die angefuhrten Steuerklassen sind nach ErbStG 250, Paragraph 15 (Steuerklassen) bestimmt:


 


Person A: nicht verwandt (Schwager)


Person B: Geschwister (Schwester)

Lawyer: a.merkel, Rechtsanwältin; LL.M. Eur. replied 4 years ago
Vielen Dank für Ihre Auskunft, auch Ihren konkreten Hinweis, dass die Steuerklassen nach dem ErbstG angegeben wurden.

Welche Schenkungssteuer-Summen sind dabei zu erwarten, getrennt für Person A und Person B?

Die Schenkungssteuersumme orientiert sich auch dem Wert der Immobilie. Wertmindernd wird das lebenslange Niesbrauchrecht berücksichtigt. Der Wert eines Mietwohngrundstückes wird mittels dem Ertragsverfahren ermittelt. Dabei erfolgt zunächst eine Aufteilung in Bodenwert und Gebäudewert. Die Gebäudewertermittlung erfolgt nach dem Schema: Jahresnettokaltmiete abzüglich Bewirtschaftungskosten x Vervielfältiger. Für den Vervielfältiger als mathematischer Rentenbarwertfaktor wird ein angemessener Liegenschaftszinssatz sowie eine sachgerecht ermittelte Restnutzungsdauer des Gebäudes zugrunde gelegt.
Als Liegenschaftszinssatz wird der Zinssatz bezeichnet, mit dem sich der Verkehrswert von Immobilien im Durchschnitt marktüblich verzinst.
Bodenwert und Gebäudeertragswert ergeben den Ertragswert, somit die Bemessungsgrundlage für die Erbschaftssteuer bzw. Schenkungssteuer.
Die von Ihnen angebenen Ertragswerte und der Lebenserwartungsfaktor reichen nicht aus, um den Wert der Schenkung zu ermitteln.

Person B/ Schwester:
Schenkungssteuerfreibetrag 20.000 Euro. Der prozentuele Steuersatz liegt bei 15- 43%. Welcher Steuersatz anzuwenden ist, richtet sich nach dem Wert der Schenkung,a lso der Immobilie. Ein Steuersatz von 15 % wird fällig, wenn die Schenkung einen SWert von 75000 Euro nicht übersteigt. Ein Satz von 43% wird fällig, wenn die Schenkung einen Wert von über 26 000 000 Euro überschreitet, vgl. hierzu § 19 ErbStG.


Person A/Schwager:
Freibetrag von ebenfalls 20000 Euro, jedoch einen höheren prozentualen Steuersatz von 30- 50% je nach Wert der Schenkung, als 30% bis 75000 Euro, 50% bis 26 000 000 Euro, vgl. § 19 ErbStG.

http://www.gesetze-im-internet.de/erbstg_1974/__19.html


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Customer reply replied 4 years ago

Sehr geehrte Frau Merkel,


Danke fur Ihre Antwort, die jedoch nicht befriedigt, da uns das alles bekannt ist, bzw. aus dem BGB abzulesen ist.


 


Der casus knaxus ist eben der "Wert" der Schenkung. Werte, ganz allgemein unterliegen taglichen Schwankungen, z.B. am Aktienmarkt.


 


Der Wert eines Anwesens unterliegt auch solchen Schwankungen. Jedoch ohne das Anwesen tatsachlich zu verkaufen und somit den Marktwert zu bestimmen, mussen halt andere Gesichtspunkte zur Schatzung des Werts herangezogen werden. Dieses Problem ist weit verbreitet und der Fiskus hat da seine Methoden den zu berechnen.


 


Dazu dient in erster Linie der jahrliche Ertrag des Anwesens. Die von mir angefuhrten Zahlen und Steuerklassen sollten die genaue Antwort auf meine Frage berechnen lassen.

Lawyer: a.merkel, Rechtsanwältin; LL.M. Eur. replied 4 years ago

Vielen Dank für Ihre Antwort.

Es geht Ihnen also primär um den Wert der Immobilie, damit Sie nach Ihren Wissenstand die Steuersätze selbst berechnen können.

Aber wieso stellen Sie Ihr Anliegen dann im Bereich Recht?

Ihr Ansprechpartner ist ein Immobiliensachverständiger und nicht ein Jurist. Letzterer wendet die Gesetze und Normen auf einen bestehenden Sachverhalt an. Ein Sachverständiger ermittelt dann notwendige Bewertungsparameter für den Sachverhalt.

Beste Grüße

Anja Merkel, LL.M.
Rechtsanwältin
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Customer reply replied 4 years ago

Sehr geehrte Frau Merkel,


Leider muss ich Ihnen nochmals widersprechen. Der Wert ist im Prinzip egal, da voraussichtlich keiner der beiden Vorerben je in den Genuss des Erwerbs kommen werden. Es werden aber Schenkungssteuerbetrage mit dieser Schenkung fallig werde die naturlich jetzt zu bezahlen sind. Dabei handelt es sich meines Erachtens um eine Steuerrechts-Frage. Bitte lesen die doch nochmals meine ursprungliche Frage, die war namlich: Welche Schenkungssteuer-Summen sind dabei zu erwarten, getrennt für Person A und Person B?


 


Ich danke fur Ihre Bemuhung die mich jedoch, wie Sie einsehen werden, nicht befriedigt da sie keine klare Antwort gibt auf meine Frage.


 

Customer reply replied 4 years ago
Relist: Answer quality.
Was ich brauche sind zwei Zahlen, je eine fur Person A und Person B.
Lawyer: a.merkel, Rechtsanwältin; LL.M. Eur. replied 4 years ago
Das steuerliche Ergebnis, also die zwei Zahlen für Person A und Person B können Sie jedoch nur erhalten, wenn alle dafür notwendigen Informationen vorliegen.

Bislang fehlt die Angabe des Wertes der Immobilie. Wurde eine solche Bewertung bislang noch nicht vorgenommen, so sollten Sie sich an einen Immobiliensachverständigen wenden. Dieser ist für Sie zunächst der richtige Ansprechpartner. Erst nach Wertangabe können Sie von einem Juristen das steuerliche Ergebnis erhalten.
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Customer reply replied 4 years ago
Relist: Answer quality.
Lawyer: a.merkel, Rechtsanwältin; LL.M. Eur. replied 4 years ago
Ich bin mit Ihrer Bewertung nicht einverstanden.
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Customer reply replied 4 years ago

Sehr geehrte Frau Merkel,


 


Ihre Behauptung dass die vorgegebenen Daten unzureichend sind zur Berechnung der S-Steuern ist eben falsch.


 


Diese Art von Problem gibt es jeden Tag tausendmal und wird ohne Zunahme von Immobiliensachverständigen gelost.


 


Sie brauchen nur die richtige Formel in die Sie diese Daten einfugen um die Antwort auf meine Frage zu erhalten!

Customer reply replied 4 years ago
Relist: Answer quality.
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