Anyo\u00adne wis\u00adhing to take over an inhe\u00adri\u00adted fami\u00adly home tax-free must, as a gene\u00adral rule, move into the pro\u00adper\u00adty them\u00adsel\u00adves within six months. But what hap\u00adpens if, for under\u00adstan\u00adda\u00adble reasons, the move takes con\u00adsider\u00ada\u00adb\u00adly lon\u00adger? In a recent ruling, the Fede\u00adral Fis\u00adcal Court has cla\u00adri\u00adfied that a delay\u00aded move does not neces\u00ads\u00ada\u00adri\u00adly inva\u00adli\u00adda\u00adte the tax exemption.<\/p>\n
In the case in ques\u00adti\u00adon, a son inhe\u00adri\u00adted his par\u00adents\u2019 house. Howe\u00adver, the mother still held a right of resi\u00addence and exer\u00adcis\u00aded this until June 2022, befo\u00adre moving into a care home. Exten\u00adsi\u00adve reno\u00adva\u00adti\u00adon work then took place. The heir did not actual\u00adly move in until the end of 2023, i.e. almost two years after the inhe\u00adri\u00adtance took effect.<\/p>\n
Nevert\u00adhel\u00adess, the Lower Sax\u00ado\u00adny Finan\u00adce Court reco\u00adg\u00adnis\u00aded the tax exemp\u00adti\u00adon. The Fede\u00adral Finan\u00adce Court upheld this decis\u00adi\u00adon by dis\u00admiss\u00ading the tax office\u2019s appeal (BFH, ruling of 27 May 2026, ref. II B 41\/25).<\/p>\n
The cru\u00adcial point is not the actu\u00adal move-in, but the decis\u00adi\u00adon to occu\u00adpy the pro\u00adper\u00adty ones\u00adelf. This decis\u00adi\u00adon must be made within six months, cal\u00adcu\u00adla\u00adted from the date on which the heir is legal\u00adly able to move into the pro\u00adper\u00adty. As long as a third party\u2019s right of resi\u00addence pre\u00advents the pro\u00adper\u00adty from being used, the time limit does not yet begin to run.<\/p>\n
In the case descri\u00adbed, the decis\u00adi\u00adon to use the pro\u00adper\u00adty was sup\u00adport\u00aded by seve\u00adral fac\u00adtors: the heir and his wife had alre\u00ada\u00addy made cont\u00adact with an ener\u00adgy advi\u00adser and trade\u00adspeo\u00adp\u00adle in April 2022, that is, befo\u00adre his mother moved into the care home. The\u00adse cont\u00adacts with trade\u00adspeo\u00adp\u00adle ser\u00adved as con\u00adcre\u00adte evi\u00addence of a genui\u00adne inten\u00adti\u00adon to use the property.<\/p>\n
For anyo\u00adne who wis\u00adhes to live in an inhe\u00adri\u00adted fami\u00adly home them\u00adsel\u00adves, this tea\u00adches an important lesson:<\/p>\n
One ques\u00adti\u00adon, howe\u00adver, remains unans\u00adwe\u00adred: the Fede\u00adral Fis\u00adcal Court (BFH) has not yet ruled defi\u00adni\u00adtively on whe\u00adther an exis\u00adting right of resi\u00addence gene\u00adral\u00adly post\u00adpo\u00adnes the start of the time limit. In this spe\u00adci\u00adfic case, the mother had alre\u00ada\u00addy moved out befo\u00adre the six-month peri\u00adod had expi\u00adred, which is why it was not neces\u00adsa\u00adry to pro\u00advi\u00adde a defi\u00adni\u00adti\u00adve ans\u00adwer to this ques\u00adti\u00adon. The legal posi\u00adti\u00adon the\u00adr\u00ade\u00adfo\u00adre remains some\u00adwhat unclear.<\/p>\n
The inhe\u00adri\u00adtance tax exemp\u00adti\u00adon for the fami\u00adly home can amount to a con\u00adsidera\u00adble sum, depen\u00adding on the value of the pro\u00adper\u00adty. The total value of the owner-occu\u00adp\u00adied home remains tax-free if the heir desi\u00adgna\u00adtes the pro\u00adper\u00adty for their own use wit\u00adhout undue delay and lives the\u00adre for at least ten years.<\/p>\n
Anyo\u00adne fin\u00adding them\u00adsel\u00adves in a simi\u00adlar situa\u00adti\u00adon should docu\u00adment their decis\u00adi\u00adon regar\u00adding use at an ear\u00adly stage and in detail. In indi\u00advi\u00addu\u00adal cases, it is advi\u00adsa\u00adble to seek tax advice, as the exact requi\u00adre\u00adments depend hea\u00advi\u00adly on the spe\u00adci\u00adfic circumstances.<\/p>\n