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Schenkungsteuer: Welcher Freibetrag gilt, wenn der biologische (nicht der rechtliche) Vater schenkt?

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| Bei einer Geldschenkung des leiblichen (biologischen) Vaters an seine Tochter gilt bei der Schenkungsteuer die günstige Steuerklasse I mit dem persönlichen Freibetrag von 400.000 EUR auch dann, wenn der biologische Vater nicht gleichzeitig auch der rechtliche Vater ist. Diese Auffassung des Finanzgerichts Hessen muss der Bundesfinanzhof in der Revision aber noch bestätigen. |

Im Streitfall berücksichtigte das Finanzamt bei der Festsetzung der Schenkungsteuer nur die Steuerklasse III (Freibetrag i. H. von 20.000 EUR). Die Anwendung der Steuerklasse I sei nicht möglich, da eine rechtliche Vaterschaft zu einer anderen Person bestehe, die die rechtliche Anerkennung der Vaterschaft des biologischen Vaters ausschließe. Das Finanzgericht sah das aber im Sinne des Steuerpflichtigen anders.

Quelle | FG Hessen, Urteil vom 15.12.2016, Az. 1 K 1507/16, Rev. BFH Az. II R 5/17, unter www.iww.de, Abruf-Nr. 192738