{"id":34403,"date":"2025-08-18T08:14:01","date_gmt":"2025-08-18T06:14:01","guid":{"rendered":"https:\/\/harlander-partner.eu\/lifetime-gift\/"},"modified":"2025-11-24T20:14:43","modified_gmt":"2025-11-24T19:14:43","slug":"lifetime-gift","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/en\/inheritance-law-estate-planning\/lifetime-gift\/","title":{"rendered":"Lifetime Gift"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Lifetime Gift<\/h2><ul><li><a href=\"#h-schenkung-zu-lebzeiten\" data-level=\"2\">Lifetime Gift<\/a><\/li><li><a href=\"#h-wesentliche-rechtliche-grundlagen\" data-level=\"2\">Essential Legal Foundations<\/a><\/li><li><a href=\"#h-pflichtteil-und-schenkungspflichtteil\" data-level=\"2\">Forced Heirship Share and Gift-Based Forced Heirship Share<\/a><\/li><li><a href=\"#h-formen-der-schenkung-zu-lebzeiten\" data-level=\"2\">Forms of Lifetime Gifts<\/a><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Your Benefits with Legal Assistance<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">Frequently Asked Questions &#8211; FAQ<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-schenkung-zu-lebzeiten\">Lifetime Gift<\/h2>\n\n<p class=\"wp-block-paragraph\">A lifetime gift refers to the gratuitous transfer of assets, such as money, real estate, valuables, or rights, from one person to another during their lifetime. The purpose may be to financially support relatives or other individuals before the inheritance occurs, to utilize tax advantages, or to specifically preserve family assets. This form of asset transfer is not only legally but often emotionally significant, as it influences the donor&#8217;s scope for action and the donee&#8217;s financial security.  <\/p>\n\n<div class=\"wp-block-uagb-container uagb-block-3019fe8e alignfull uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-32585033\">\n<p class=\"wp-block-paragraph\">A lifetime gift is the gratuitous transfer of assets or rights between living persons, often for early support or security.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\r\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-zu-Lebzeiten-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-zu-Lebzeiten.webp\" alt=\"Lifetime Gift Explained: Legal Foundations, Typical Risks, and Advantages of Anticipated Succession in Austria.\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-wesentliche-rechtliche-grundlagen\">Essential Legal Foundations<\/h2>\n\n<p class=\"wp-block-paragraph\">In Austria, gift tax is no longer applicable. Nevertheless, a report must be submitted to the tax office if certain value thresholds are exceeded. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Exceptions<\/strong>: Certain occasional gifts (e.g., birthday or graduation gifts up to 1,000 Euros per year) and gifts for housing acquisition under clear conditions are exempt from reporting. Real estate is not subject to reporting requirements, as the tax office records it via the real estate transfer tax. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>General Reporting Obligation<\/strong>: Movable assets such as cash, jewelry, savings books, company shares, or rights must be reported to the tax office if their value reaches 15,000 Euros within five years.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Increased Limit for Relatives<\/strong>: For gifts to close relatives, a reporting obligation applies from <strong>50,000 Euros per year<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-pflichtteil-und-schenkungspflichtteil\">Forced Heirship Share and Gift-Based Forced Heirship Share<\/h2>\n\n<p class=\"wp-block-paragraph\">Gifts can affect the <strong><a href=\"https:\/\/harlander-partner.eu\/en\/inheritance-law-estate-planning\/forced-heirship-law\/\">forced heirship claim<\/a><\/strong> of heirs. Spouses, registered partners, and children demand that certain gifts be considered when calculating the forced heirship share. <\/p>\n\n<ul class=\"wp-block-list\">\n<li>For gifts to <strong>non-<a href=\"https:\/\/harlander-partner.eu\/en\/inheritance-law-estate-planning\/forced-heirship-law\/\" target=\"_blank\" rel=\"noreferrer noopener\">forced heirs<\/a><\/strong>, the following applies: If the gift is made more than two years before the donor&#8217;s death, it is not considered for the forced heirship share.<\/li>\n\n\n\n<li>For gifts to <strong><a href=\"https:\/\/harlander-partner.eu\/en\/inheritance-law-estate-planning\/forced-heirship-law\/\">forced heirs<\/a><\/strong>, there is no time limit. Even gifts made decades ago can be taken into account. <\/li>\n\n\n\n<li>Disputes can be avoided if other forced heirs are simultaneously compensated during the gift and corresponding waivers of forced heirship claims are agreed upon in writing.<\/li>\n<\/ul>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eEine sorgf\u00e4ltige Planung der Schenkung zu Lebzeiten verhindert sp\u00e4tere Streitigkeiten und sch\u00fctzt die Interessen aller Beteiligten.\u201c<\/span>\n    <\/div>\n\n<p class=\"wp-block-paragraph\">The crediting of gifts against the forced heirship share occurs in several steps.<br\/>First, the gifts made by the deceased during their lifetime are added to the estate. This increases the basis from which the forced heirship shares are calculated. The value of the gift is then adjusted to the time of the deceased&#8217;s death.  <br\/><\/p>\n\n<p class=\"wp-block-paragraph\">If a <a href=\"https:\/\/harlander-partner.eu\/en\/inheritance-law-estate-planning\/forced-heirship-law\/\">forced heir<\/a> has received a gift themselves, it will be credited against their forced heirship share, as provided. It is important that this only applies to the additional portion of the forced heirship share that arises from the inclusion of the gifts (the so-called gift-based forced heirship share), not to the entire forced heirship share. <\/p>\n\n<p class=\"wp-block-paragraph\">A distinction is made between the forced heirship share from the net estate and the gift-based forced heirship share, which results from the addition of gifts. Considering the gifts leads to an additional amount in the forced heirship share, which is called the gift-based forced heirship share. <\/p>\n\n<p class=\"wp-block-paragraph\">Other <a href=\"https:\/\/harlander-partner.eu\/en\/inheritance-law-estate-planning\/forced-heirship-law\/\">forced heirs<\/a> or <a href=\"https:\/\/harlander-partner.eu\/en\/inheritance-law-estate-planning\/statutory-succession\/\">heirs<\/a> may request that gifts to <a href=\"https:\/\/harlander-partner.eu\/en\/inheritance-law-estate-planning\/forced-heirship-law\/\">forced heirs<\/a> be considered and credited. Legatees can also demand a credit if they must contribute to fulfilling the forced heirship shares. <\/p>\n\n<p class=\"wp-block-paragraph\">Not all gifts are credited. Exceptions exist if the deceased has explicitly stipulated or agreed in writing that a gift is not to be credited. <\/p>\n\n<p class=\"wp-block-paragraph\">If the estate is insufficient to cover all forced heirship shares, the donee must proportionally contribute the missing amount, specifically in relation to the value of the gift received.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-formen-der-schenkung-zu-lebzeiten\">Forms of Lifetime Gifts<\/h2>\n\n<h3 class=\"wp-block-heading\">1. Lifetime Gift<\/h3>\n\n<p class=\"wp-block-paragraph\">The transfer of assets occurs immediately. This is particularly useful if the donee urgently needs the funds at a specific time, for instance, for building a house or starting a career. <\/p>\n\n<h3 class=\"wp-block-heading\">2. Gift upon Death<\/h3>\n\n<p class=\"wp-block-paragraph\">Here, the donor contractually obliges themselves during their lifetime to transfer a specific item only after their death.<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Formal Requirement<\/strong>: Notarial Deed<\/li>\n\n\n\n<li><strong>Revocation<\/strong>: Only possible with a contractually agreed right of revocation, by mutual consent, or in cases of gross ingratitude by the donee.<\/li>\n\n\n\n<li><strong>Risk<\/strong>: The estate includes the item and uses it for debt settlement or for payment to forced heirs.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Read more about gifts upon death here:<a href=\"https:\/\/harlander-partner.eu\/en\/inheritance-law-estate-planning\/gift-in-case-of-death\/\" target=\"_blank\" rel=\"noreferrer noopener\"> Gift upon Death<\/a><\/p>\n\n<h2 class=\"wp-block-heading\">Special Considerations for Real Estate<\/h2>\n\n<p class=\"wp-block-paragraph\">The <strong>gift of real estate<\/strong> requires a written gift agreement, signed by both parties. Important security rights for the donor should definitely be noted in the contract and in the land register: <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Right of Residence<\/strong>: The donor may live in the property for life.<\/li>\n\n\n\n<li><strong>Usufructuary Right<\/strong>: The donor may continue to receive income (e.g., rental income) from the property.<\/li>\n\n\n\n<li><strong>Prohibition of Encumbrance and Alienation<\/strong>: The property may only be sold or encumbered with the donor&#8217;s consent.<\/li>\n<\/ul>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Free initial consultation\"><span class=\"mr-cta-link-normal\">Select your preferred appointment now:<\/span><span class=\"mr-cta-link-bold\">Free initial consultation<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Your Benefits with Legal Assistance<\/h2>\n\n<p class=\"wp-block-paragraph\">Lifetime gifts entail numerous legal and economic challenges. Complex issues often arise concerning reporting obligations, potential effects on the forced heirship share, or the securing of residential and usufructuary rights. Without clear contractual arrangements, later disputes between heirs or financial disadvantages for donors and donees are threatened. Tax aspects and land register entries must also be carefully considered to avoid unintended consequences.   <\/p>\n\n<p class=\"wp-block-paragraph\">Legal assistance from a specialized law firm like ours provides security, protects against costly mistakes, and ensures that your interests are safeguarded at every stage.<\/p>\n\n<p class=\"wp-block-paragraph\">Our law firm<\/p>\n\n<ul class=\"wp-block-list\">\n<li>examines whether the respective legal issue is applicable to your case,<\/li>\n\n\n\n<li>guides you through the entire procedure or process,<\/li>\n\n\n\n<li>ensures legally sound structuring and implementation of all necessary steps,<\/li>\n\n\n\n<li>assists with the calculation, enforcement or defense of claims,<\/li>\n\n\n\n<li>protects your rights and interests against all parties involved.<\/li>\n<\/ul>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Free initial consultation\"><span class=\"mr-cta-link-normal\">Select your preferred appointment now:<\/span><span class=\"mr-cta-link-bold\">Free initial consultation<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">Frequently Asked Questions &#8211; FAQ<\/h2>\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-972c8b74 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"@id\":\"https:\\\/\\\/harlander-partner.eu\\\/en\\\/inheritance-law-estate-planning\\\/lifetime-gift\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"What is a lifetime gift?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"It is the gratuitous transfer of money, real estate, valuables, or rights between living persons, often for support or asset structuring.\"}},{\"@type\":\"Question\",\"name\":\"Do I have to report gifts to the tax office in Austria?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes, if certain value thresholds are exceeded. For movable assets, a limit of 15,000 Euros applies within five years; for close relatives, it is 50,000 Euros per year. \"}},{\"@type\":\"Question\",\"name\":\"Which gifts are exempt from the reporting obligation?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Occasional gifts up to 1,000 Euros per year, as well as real estate, as these are recorded via the real estate transfer tax.\"}},{\"@type\":\"Question\",\"name\":\"How do gifts affect the forced heirship share?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Gifts can increase the forced heirship claim. The value is added to the estate to calculate the forced heirship share. \"}},{\"@type\":\"Question\",\"name\":\"Are there deadlines for crediting gifts?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. Gifts to non-forced heirs are not considered if they were made more than two years before death. For forced heirs, there is no deadline.  \"}},{\"@type\":\"Question\",\"name\":\"What is the gift-based forced heirship share?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"This is the additional amount by which the forced heirship share increases when gifts are credited against the estate.\"}},{\"@type\":\"Question\",\"name\":\"Can the donee be obliged to pay?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes, if the estate is insufficient to fulfill all forced heirship shares. The donee must then pay proportionally in relation to the value of their gift. \"}},{\"@type\":\"Question\",\"name\":\"What formal requirements apply to a gift upon death?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"This must be concluded in the form of a notarial deed.\"}},{\"@type\":\"Question\",\"name\":\"What security rights can the donor reserve?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"For example, a right of residence, a usufructuary right, or a prohibition of encumbrance and alienation, which are recorded in the contract and in the land register.\"}}]}<\/script><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq1 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">What is a lifetime gift?<\/span><\/div><div class=\"uagb-faq-content\"><p>It is the gratuitous transfer of money, real estate, valuables, or rights between living persons, often for support or asset structuring.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq2 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Do I have to report gifts to the tax office in Austria?<\/span><\/div><div class=\"uagb-faq-content\"><p>Yes, if certain value thresholds are exceeded. For movable assets, a limit of 15,000 Euros applies within five years; for close relatives, it is 50,000 Euros per year. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq3 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Which gifts are exempt from the reporting obligation?<\/span><\/div><div class=\"uagb-faq-content\"><p>Occasional gifts up to 1,000 Euros per year, as well as real estate, as these are recorded via the real estate transfer tax.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq4 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">How do gifts affect the forced heirship share?<\/span><\/div><div class=\"uagb-faq-content\"><p>Gifts can increase the forced heirship claim. The value is added to the estate to calculate the forced heirship share. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq5 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Are there deadlines for crediting gifts?<\/span><\/div><div class=\"uagb-faq-content\"><p>Yes. Gifts to non-forced heirs are not considered if they were made more than two years before death. For forced heirs, there is no deadline.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq6 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">What is the gift-based forced heirship share?<\/span><\/div><div class=\"uagb-faq-content\"><p>This is the additional amount by which the forced heirship share increases when gifts are credited against the estate.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq7 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Can the donee be obliged to pay?<\/span><\/div><div class=\"uagb-faq-content\"><p>Yes, if the estate is insufficient to fulfill all forced heirship shares. The donee must then pay proportionally in relation to the value of their gift. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq8 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">What formal requirements apply to a gift upon death?<\/span><\/div><div class=\"uagb-faq-content\"><p>This must be concluded in the form of a notarial deed.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq9 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">What security rights can the donor reserve?<\/span><\/div><div class=\"uagb-faq-content\"><p>For example, a right of residence, a usufructuary right, or a prohibition of encumbrance and alienation, which are recorded in the contract and in the land register.<\/p><\/div><\/div><\/div><a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Free initial consultation\"><span class=\"mr-cta-link-normal\">Select your preferred appointment now:<\/span><span class=\"mr-cta-link-bold\">Free initial consultation<\/span><\/a>\n","protected":false},"excerpt":{"rendered":"Lifetime Gift A lifetime gift refers to the gratuitous transfer of assets, such as money, real estate, valuables, or rights, from one person to another during their lifetime. The purpose &#8230;","protected":false},"author":25,"featured_media":26462,"parent":40710,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[328],"tags":[],"class_list":["post-34403","page","type-page","status-publish","has-post-thumbnail","hentry","category-inheritance-law"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-zu-Lebzeiten.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-zu-Lebzeiten-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-zu-Lebzeiten-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-zu-Lebzeiten.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-zu-Lebzeiten.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-zu-Lebzeiten.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-zu-Lebzeiten.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-zu-Lebzeiten-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-zu-Lebzeiten-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-zu-Lebzeiten-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-zu-Lebzeiten-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-zu-Lebzeiten-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-zu-Lebzeiten-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Simon Prem","author_link":"https:\/\/harlander-partner.eu\/en\/author\/simon-prem\/"},"uagb_comment_info":0,"uagb_excerpt":"Lifetime Gift A lifetime gift refers to the gratuitous transfer of assets, such as money, real estate, valuables, or rights, from one person to another during their lifetime. The purpose ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/pages\/34403","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/users\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/comments?post=34403"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/pages\/34403\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/pages\/40710"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/media\/26462"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/media?parent=34403"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/categories?post=34403"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/tags?post=34403"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}