{"id":5982,"date":"2022-09-14T05:33:31","date_gmt":"2022-09-14T05:33:31","guid":{"rendered":"https:\/\/hasch.lcmx.at\/newsletter\/newsletter-05-2022-schenkungen-unter-vorbehalt-von-nutzungsrechten-und-deren-auswirkungen\/"},"modified":"2023-11-30T06:14:23","modified_gmt":"2023-11-30T06:14:23","slug":"newsletter-05-2022-donations-subject-to-rights-of-use-and-their-effects","status":"publish","type":"newsletter","link":"https:\/\/www.hasch.eu\/en\/newsletter\/newsletter-05-2022-donations-subject-to-rights-of-use-and-their-effects\/","title":{"rendered":"NEWSLETTER 05-2022: DONATIONS SUBJECT TO RIGHTS OF USE AND THEIR EFFECTS"},"content":{"rendered":"<section class=\"news_section\">The <strong>donation of significant assets<\/strong> during your lifetime has been established and proven to be a sensible measure for orderly asset succession since the abolition of the gift tax. However, in order not to completely lose access to the gifted assets, the gift givers and later testators often reserve <strong>rights of use<\/strong> (such as residential rights or usufruct rights). If this is the case, inheritance and From the point of view of compulsory portion law, the question is whether the gift was actually &#8220;really made&#8221; and the so-called <strong>asset sacrifice<\/strong> was made or whether the assets are still assigned to the donor despite the gift.<\/section>\n<p>The question of when a financial sacrifice was made has long been an important issue for the calculation of compulsory portion claims. As part of the inheritance law reform in 2015, the legislature made some clarifications, which have since led to an adjustment to the case law.<\/p>\n<p>&nbsp;<\/p>\n<p>We can take a closer look at the effects of these supreme court decisions on the donation of real estate and foundation law in <a href=\"http:\/\/www.hasch.eu\/files\/Newsletter_05-2022.pdf\">our latest newsletter<\/a>.<\/p>\n","protected":false},"featured_media":0,"template":"","class_list":["post-5982","newsletter","type-newsletter","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>NEWSLETTER 05-2022: DONATIONS SUBJECT TO RIGHTS OF USE AND THEIR EFFECTS - Hasch<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hasch.eu\/en\/newsletter\/newsletter-05-2022-donations-subject-to-rights-of-use-and-their-effects\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"NEWSLETTER 05-2022: DONATIONS SUBJECT TO RIGHTS OF USE AND THEIR EFFECTS - Hasch\" \/>\n<meta property=\"og:description\" content=\"The donation of significant assets during your lifetime has been established and proven to be a sensible measure for orderly asset succession since the abolition of the gift tax. However, in order not to completely lose access to the gifted assets, the gift givers and later testators often reserve rights of use (such as residential...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hasch.eu\/en\/newsletter\/newsletter-05-2022-donations-subject-to-rights-of-use-and-their-effects\/\" \/>\n<meta property=\"og:site_name\" content=\"Hasch\" \/>\n<meta property=\"article:modified_time\" content=\"2023-11-30T06:14:23+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.hasch.eu\/en\/newsletter\/newsletter-05-2022-donations-subject-to-rights-of-use-and-their-effects\/\",\"url\":\"https:\/\/www.hasch.eu\/en\/newsletter\/newsletter-05-2022-donations-subject-to-rights-of-use-and-their-effects\/\",\"name\":\"NEWSLETTER 05-2022: DONATIONS SUBJECT TO RIGHTS OF USE AND THEIR EFFECTS - Hasch\",\"isPartOf\":{\"@id\":\"https:\/\/www.hasch.eu\/en\/#website\"},\"datePublished\":\"2022-09-14T05:33:31+00:00\",\"dateModified\":\"2023-11-30T06:14:23+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.hasch.eu\/en\/newsletter\/newsletter-05-2022-donations-subject-to-rights-of-use-and-their-effects\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.hasch.eu\/en\/newsletter\/newsletter-05-2022-donations-subject-to-rights-of-use-and-their-effects\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.hasch.eu\/en\/newsletter\/newsletter-05-2022-donations-subject-to-rights-of-use-and-their-effects\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\/\/www.hasch.eu\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"NEWSLETTER 05-2022: DONATIONS SUBJECT TO RIGHTS OF USE AND THEIR EFFECTS\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.hasch.eu\/en\/#website\",\"url\":\"https:\/\/www.hasch.eu\/en\/\",\"name\":\"HASCH UND PARTNER Rechtsanw\u00e4lte f\u00fcr Wirtschaftsrecht in Linz und Wien\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.hasch.eu\/en\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.hasch.eu\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.hasch.eu\/en\/#organization\",\"name\":\"HASCH UND PARTNER Rechtsanw\u00e4lte GmbH\",\"url\":\"https:\/\/www.hasch.eu\/en\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.hasch.eu\/en\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.hasch.eu\/wp-content\/uploads\/2023\/12\/cropped-Hasp-Logo-RGB-NEG.png\",\"contentUrl\":\"https:\/\/www.hasch.eu\/wp-content\/uploads\/2023\/12\/cropped-Hasp-Logo-RGB-NEG.png\",\"width\":512,\"height\":512,\"caption\":\"HASCH UND PARTNER Rechtsanw\u00e4lte GmbH\"},\"image\":{\"@id\":\"https:\/\/www.hasch.eu\/en\/#\/schema\/logo\/image\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"NEWSLETTER 05-2022: DONATIONS SUBJECT TO RIGHTS OF USE AND THEIR EFFECTS - Hasch","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.hasch.eu\/en\/newsletter\/newsletter-05-2022-donations-subject-to-rights-of-use-and-their-effects\/","og_locale":"en_US","og_type":"article","og_title":"NEWSLETTER 05-2022: DONATIONS SUBJECT TO RIGHTS OF USE AND THEIR EFFECTS - Hasch","og_description":"The donation of significant assets during your lifetime has been established and proven to be a sensible measure for orderly asset succession since the abolition of the gift tax. 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