Equipment (law)

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In German law ( § 1624 BGB ), gifts from people to their children (or, if applicable, grandchildren ) that pursue specific purposes are referred to as equipment . This includes “establishing or maintaining an independent position in life” or “marriage”, i.e. benefits that go beyond the usual maintenance .

Legal character

There is no legal entitlement to equipment , rather it is a matter of voluntary services by the provider. The concept of equipment is broader than that of trousseau , as it not only extends to daughters / granddaughters, but also to representatives of the male sex.

The furnishing is a legal transaction of its own and not a gift . However, equipment that is excessive, i.e. not appropriate to the financial circumstances of the parties involved, is considered to be a donation for further legal treatment. The distinction between donation and furnishing can be difficult in individual cases, but is of considerable importance since furnishing and donation are subject to different legal consequences. In contrast to a donation ( Section 530 BGB), for example, the equipment can not be revoked due to gross ingratitude . It is also not subject to the return of donations due to impoverishment of the giver ( Section 528 BGB).

In contrast to the promise of donation ( § 518 BGB), the promise of furnishing is not subject to any formal requirements , so it can also be agreed orally.

Gift tax

Like the donation, the furnishings are subject to gift tax and, if applicable, inheritance tax in accordance with Section 7 ErbStG .

Care law

As an exception to the prohibition of donations ( § 1804 BGB), a legal guardian needs a guardianship court approval § 1908 BGB for the granting of equipment to children of the cared for .

Inheritance law

In accordance with Section 2050 of the German Civil Code (BGB), equipment must be balanced between descendants , unless the testator has determined otherwise.

Compulsory portion right

In contrast to a donation, equipment is never subject to the compulsory portion supplement . On the other hand, it should also be used to calculate the compulsory portion if it was more than ten years ago.

Individual evidence

  1. Dieter Henrich: Property law auxiliary duties and assistance , here: The equipment , p. 213 f.
  2. ^ Rudolf Schmidt: Bürgerliches Recht , Volume 1, p. 84.