The German Federal Fiscal Court ruled that children may inherit the family house without inheritance tax even if they do not move in immediately, extending the deadline beyond the previously strict six‑month rule.
A recent decision by Germany’s Federal Fiscal Court clarified that tax benefits from special expenses for restoring heritage-protected houses cannot be inherited, except when the heir is the spouse of the deceased.
A new ruling by Germany’s Federal Fiscal Court (BFH) states that if parents sell a house to their children and allow interest‑free installment payments, the transaction does not generate taxable capital gains, providing a tax advantage for intra‑family property sales.