{"id":7455,"date":"2025-11-10T12:14:39","date_gmt":"2025-11-10T12:14:39","guid":{"rendered":"https:\/\/rfblegal.co.uk\/?post_type=insight&#038;p=7455"},"modified":"2025-11-10T12:21:33","modified_gmt":"2025-11-10T12:21:33","slug":"reformen-der-erbschaftssteuererleichterungen-ist-es-der-richtige-zeitpunkt-einen-trust-zu-grunden","status":"publish","type":"insight","link":"https:\/\/rfblegal.co.uk\/de\/einblicke\/reformen-der-erbschaftssteuererleichterungen-ist-es-der-richtige-zeitpunkt-einen-trust-zu-grunden\/","title":{"rendered":"Reformen der Erbschaftssteuerverg\u00fcnstigungen: Ist es der richtige Zeitpunkt, einen Trust zu gr\u00fcnden?\u00a0"},"content":{"rendered":"<p class=\"wp-block-paragraph\">At the <a href=\"https:\/\/rfblegal.co.uk\/de\/einblicke\/haushalt-herbst-2025-was-bedeutet-das-fur-privatkunden\/\">Autumn<\/a> Budget 2024, the <a href=\"https:\/\/rfblegal.co.uk\/de\/einblicke\/antwort-der-regierung-auf-die-zahlungsruckstande-bei-den-gewerbemieten-von-covid\/\">government<\/a> announced their <a href=\"https:\/\/rfblegal.co.uk\/de\/einblicke\/widerstand-gegen-die-verlangerung-eines-gewerbemietvertrags-absicht-des-vermieters-das-gelande-unter-f-zu-sanieren\/\">intention<\/a> to restrict \u2018<em>the generosity of agricultural <a href=\"https:\/\/rfblegal.co.uk\/de\/dienstleistungen\/wirtschaftsrecht\/geschaft-mit-immobilienstreitigkeiten\/gewerbliche-nutzer\/\">Eigenschaft<\/a> relief and <a href=\"https:\/\/rfblegal.co.uk\/de\/einblicke\/qa-vertrage\/\">business<\/a> property relief<\/em>\u2019. Despite public uproar, it appears that the government <a href=\"https:\/\/rfblegal.co.uk\/de\/einblicke\/kann-ein-testament-meine-fruheren-vertrage-aufheben\/\">wird<\/a> proceed with reforms from <a href=\"https:\/\/rfblegal.co.uk\/de\/einblicke\/reform-des-britischen-gesellschaftsrechts-ab-april-2026-was-unternehmen-und-geschaftsfuhrer-wissen-mussen\/\">April<\/a> 2026 that will expose numerous estates to <a href=\"https:\/\/rfblegal.co.uk\/de\/wissensbasis\/stempelsteuer-auf-zusatzliche-immobilien\/\">zus\u00e4tzlich<\/a> Inheritance Tax.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Currently it is possible to claim 100% <a href=\"https:\/\/rfblegal.co.uk\/de\/dienstleistungen\/wirtschaftsrecht\/dienstleistungen-fur-gewerbeimmobilien\/gewerbeimmobilie\/\">business property<\/a> relief (BPR) on qualifying business property, trading business and shares in an unquoted company, including shares listed on the Alternative Investment Market (AIM companies), 50% business property relief is available on a majority shareholding in a listed company and land used in a business and 100% agricultural property relief (APR) can be claimed on land occupied for the purposes of agriculture, together with appropriate buildings and farmhouses. This leaves most trading businesses, unquoted investments and farms fully exempt from Inheritance Tax.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Vorgeschlagene \u00c4nderungen<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Der Satz von 100% f\u00fcr Aktien, die als \u201cnicht b\u00f6rsennotiert\u201d auf den M\u00e4rkten einer anerkannten B\u00f6rse wie dem AIM bezeichnet werden, wird auf 50% gesenkt.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">All other assets which qualify for the 100% rate of relief will continue to do so but the relief will be capped at the first \u00a31 million of combined agricultural and business assets and will be reduced to 50% thereafter. Following protests by farmers, there have been some rumours that the government is considering&nbsp; <a href=\"https:\/\/rfblegal.co.uk\/de\/einblicke\/abschnitt-28-die-zunehmende-verwendung-von-voraufgezeichneten-beweismitteln-in-strafverfahren\/\">increasing<\/a> the cap to \u00a35 million so that smaller businesses and farms would not be subject to Inheritance Tax but no changes to the proposals have been announced.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Die M\u00f6glichkeit, die Erbschaftssteuer in gleichen j\u00e4hrlichen Raten \u00fcber einen Zeitraum von 10 Jahren zu zahlen, wird auf alle qualifizierten Immobilien ausgedehnt, die f\u00fcr die Steuerverg\u00fcnstigung f\u00fcr landwirtschaftliche Immobilien oder Gewerbeimmobilien in Frage kommen, unabh\u00e4ngig vom anwendbaren Steuersatz.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Wie wirkt sich das auf meinen Nachlass aus?<\/strong>?\u00a0<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Wenn Sie derzeit \u00fcber Verm\u00f6genswerte verf\u00fcgen, die f\u00fcr die Erm\u00e4\u00dfigung zum Satz 100% in Frage kommen, muss Ihr Nachlass je nach dem Umfang Ihrer anderen Verm\u00f6genswerte m\u00f6glicherweise \u00fcberhaupt keine Erbschaftssteuer zahlen.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ein Nachlass besteht beispielsweise aus den folgenden Verm\u00f6genswerten:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Qualifiziertes Handelsgesch\u00e4ft im Wert von 1,5 Mio. \u00a3&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>300.000 Pfund an nicht b\u00f6rsennotierten Aktien&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>200.000 Pfund an sonstigen Verm\u00f6genswerten&nbsp;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Es f\u00e4llt keine Erbschaftssteuer an, da das qualifizierte Handelsgesch\u00e4ft und die nicht b\u00f6rsennotierten Aktien durch 100% BPR abgedeckt sind und der Wert des \u00fcbrigen Verm\u00f6gens unter dem Schwellenwert der Nullsatzgrenze liegt.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ab dem 6. April 2026 wird das gleiche Betriebsverm\u00f6gen nicht mehr in vollem Umfang durch die Unternehmensverg\u00fcnstigung abgedeckt sein, und die Erbschaftssteuerschuld wird wie folgt berechnet:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Handelsgesch\u00e4ft: 1.500.000 \u00a3 - (abz\u00fcglich) 1 Million \u00a3 Freibetrag (100% Entlastung) = 500.000 \u00a3 x 50% (Entlastung) = 250.000 \u00a3&nbsp;<\/li>\n\n\n\n<li>Nicht b\u00f6rsennotierte Aktien: 50% von 300.000 \u00a3 = 150.000 \u00a3&nbsp;<\/li>\n\n\n\n<li>Steuerpflichtiger Wert des Nachlasses: Handelsgesch\u00e4ft \u00a3250.000 + nicht b\u00f6rsennotierte Aktien \u00a3150.000 + andere Verm\u00f6genswerte \u00a3250.000 = insgesamt \u00a3650.000&nbsp;<\/li>\n\n\n\n<li>Erbschaftssteuer f\u00e4llig f\u00fcr: Steuerpflichtiger Nachlass \u00a3650.000 - (abz\u00fcglich) Freibetragsgrenze (\u00a3325.000) = Gesamt \u00a3325.000&nbsp;<\/li>\n\n\n\n<li>40% von \u00a3325.000 = \u00a3130.000 gesamte f\u00e4llige Erbschaftssteuer.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Trusts<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Setting up a <a href=\"https:\/\/rfblegal.co.uk\/de\/kategorie\/treuhanddienstleistungen\/\">trust<\/a> to hold qualifying business and agricultural assets is one solution to minimise exposure to inheritance tax. Whereas putting other assets into a trust may attract an Inheritance Tax entry charge at 20% this does not apply to qualifying business and agricultural assets that continue to benefit from 100% BPR\/APR. Any capital gains tax liability due in respect of the transfer of the assts into the trust can be deferred until the assets are sold.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Any trusts set up before 30 October 2024 benefited from unlimited 100% relief if these held qualifying BPR\/APR assets on creation and continue to receive unlimited 100% relief on exit <a href=\"https:\/\/rfblegal.co.uk\/de\/einblicke\/wohnnebenkosten-ein-praktischer-leitfaden-fur-vermieter\/\">charges<\/a> until on or after 6 April 2026, after which the new rules and the \u00a31 million cap will apply. This means that some trusts will become liable to Inheritance Tax <a href=\"https:\/\/rfblegal.co.uk\/de\/einblicke\/das-mieterschutzgesetz-2025-was-jeder-vermieter-wissen-muss\/\">every<\/a> 10 years at a maximum rate of 6%. If any trustees are considering distributing qualifying assets, this should be done before 6 April 2026&nbsp; to take advantage of uncapped BPR\/APR.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, the changes do not mean that trusts will cease to be&nbsp; a <a href=\"https:\/\/rfblegal.co.uk\/de\/wissensbasis\/was-ein-wirtschaftliches-interesse-an-einer-immobilie-ist\/\">beneficial<\/a> tool in reducing Inheritance Tax after April 2026. Any trusts created before 6 April 2026 remain benefiting from the uncapped BPR\/APR (provided that person who created the trust survives for 7 years) and will have their own \u00a31 million allowance that renews every 10 years. Such trusts will be liable to exit and 10-year anniversary charges, at a reduced rate of maximum 6% compared to 40% payable on death.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Consequently, estates and trusts that include qualifying business or agricultural assets now require careful <a href=\"https:\/\/rfblegal.co.uk\/de\/einblicke\/schutz-der-aufgeschobenen-gegenleistung-bei-einem-aktienverkauf\/\">consideration<\/a>. Many estates and trusts that currently have no Inheritance Tax liability, may be brought into the scope of inheritance tax from April 2026. If you are concerned and wish to discuss what you can do to minimise your exposure to Inheritance Tax, our <a href=\"https:\/\/rfblegal.co.uk\/de\/dienstleistungen\/personenrecht\/\">Privatkunde<\/a> department is happy to help you.&nbsp;<\/p>","protected":false},"author":12,"featured_media":7456,"parent":0,"menu_order":0,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[69],"tags":[],"class_list":["post-7455","insight","type-insight","status-publish","format-standard","has-post-thumbnail","hentry","category-trust-services"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 4.9.10 - aioseo.com -->\n\t<meta name=\"description\" content=\"At the Autumn Budget 2024, the government announced their intention to restrict \u2018the generosity of agricultural property relief and business property relief\u2019. 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