Hours Mon–Thu 8–17:30, Fri 8–15 Notarization also in English
Practice Area

Gifting & Anticipated Succession

Transfer assets during your lifetime — thoughtfully, securely and tax-efficiently.

Many people wish to pass on their assets to the next generation during their lifetime. Anticipated succession offers the chance to arrange transfers calmly, use tax allowances and secure yourself at the same time.

Anticipated succession

With anticipated succession, assets — such as a property or company shares — are transferred during your lifetime. This can use tax allowances that renew every ten years and avoid later inheritance disputes.

Protecting the donor

  • Usufruct — you retain use and income of the property
  • Right of residence — lifelong living in the transferred property
  • Rights of revocation for unforeseen events
  • Care and maintenance provisions
  • Crediting against the compulsory portion

Legally sound structuring

Gifts of real estate and company shares require notarization. The notary structures the transfer so that your interests and those of the recipients are balanced — and aligns the arrangement with any testamentary dispositions.

Frequently Asked Questions

What tax allowances are there?

Gift-tax allowances depend on the degree of kinship and renew every ten years. Early, staggered transfers can save tax. For the specific tax assessment, please also consult your tax adviser.

Can I reclaim a gift?

With appropriate rights of revocation in the contract — e.g. on the recipient's prior death, insolvency or sale — this is possible. We structure these clauses individually.

Do I keep a right of residence in my house?

Yes. Through a reserved usufruct or right of residence, you can continue to use the property or live in it — secured in the land register.

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