Posts by Dr. Stefan Heinze

Zwei Treuhänder hielten Anteile an einer grundbesitzenden Personengesellschaft – jeder für einen Treugeber. Am 27. Oktober 2017 traten sie ihre Mitgliedschaftsrechte an die Treugeber ab; mit der Genehmigung im November 2017 wurden die Abtretungen wirksam. Damit gingen innerhalb von fünf Jahren 95 % der Anteile auf die Treugeber über. Das Finanzamt setzte Grunderwerbsteuer nach §…

BFH, Urteil vom 24. März 2026 – VIII R 30/24: Unverzinsliche Kaufpreisraten bei Grundstücksübertragung – keine KapitalerträgeEhegatten veräußerten ihr bebautes Grundstück an ihre Tochter zum vollen Verkehrswert. Da die Tochter keine Bankfinanzierung erlangen konnte, vereinbarten die Parteien unverzinsliche Monatsraten. Im notariellen Kaufvertrag hielten sie ausdrücklich fest, dass jede Rate vollständig auf die Kaufpreisforderung angerechnet wird…

BGH-Entscheidung vom 18.12.2025 V ZB 8/25: Gutgläubiger Erwerb auch bei vorweggenommener Erbfolge möglich. Manchmal wird man als Notar gefragt, ob eine Übertragung zu Lebzeiten sinnvoll ist oder ob man die Regelung der Vermögensnachfolge dem Erbfall überlässt. Es kommt oft auf den Einzelfall an (steuerliche Fragen, Pflichtteilsrecht, Bedarf des Schenkers, Bereitschaft und Fähigkeit der Erwerber). Stellt…

I would like to present a decision of the BGH from December 19, 2025 (V ZR 15/24); this can be accessed in full text on the BGH website and will certainly be published in numerous specialist journals. The BGH confirms the admissibility of a so-called „neighboring building right“. This is (in simple terms) a heritable building right that extends beyond the...

OLG Dresden, 7.7.2025, 17 W 428/25: Exchange of co-ownership shares of spouses permissible. An interesting decision by the Higher Regional Court of Dresden on July 17 deserves attention: Two spouses were registered as equal owners of a property. Now each spouse transferred their half to the other. What is striking about this is that, in the end, the ownership structure does not change. The...

News from the Higher Regional Court of Cologne on the procedure for the imposition of bids in the event of the loss of land charge certificates (August 13, 2025, 2 W 125/25): Facts and decision: In principle, the creditor entered in the land register is entitled to file a petition for the execution of a bidding procedure pursuant to § 1162 BGB (loss of land charge certificates, § 467 para. 2 FamFG). In most cases, this concerns circumstances in which the loan has long been...

A decision of the Higher Regional Court (OLG) of Braunschweig dated September 1, 2025 (Ref. 2 W 808/25) deals with the (very practice-relevant) question of whether the merely clarifying entry of a change in ground rent (by virtue of a value protection clause) can be entered in the land register as a change in content. The main facts of the case can be summarized as follows: - Initial situation: A property was encumbered with a heritable building right,...

Higher Regional Court of Brandenburg facilitates practice in the case of encumbrance powers of attorney (Section 800 ZPO) In its decision dated September 23, 2025 (case no. 5 W 120/24), the Higher Regional Court of Brandenburg issued a decision of practical relevance regarding the interpretation of encumbrance powers of attorney. The court provides clarity for the creation of enforceable mortgages and thus creates more legal certainty in land register proceedings. Starting point: Power of attorney to create security rights over real property In...

Today I present a decision of the BGH from January 24, 2025 (case reference: V ZR 51/24). The Court ruled that a crossing construction obligation does not constitute a right of way under civil law. The facts of the case were as they often are: neighbors were in dispute with each other. The plaintiff's property had been created by a division of land and had a courtyard and two garages. The driveway...