Gift from grandparents, compulsory shares

You can't just inherit (or "gift" before passing away). Endowing is completely unjustly lacking in popularity, and besides passing on the real estate itself directly, one could also do this in the form of shares in the "Oma und Opa Grundbesitz Holding".

You can't only inherit (or "gift" before fading away). Establishing a foundation is unjustly unpopular, and besides passing on real estate directly, one could also do this in the form of shares in the "Grandma and Grandpa Real Estate Holding."

For a real estate empire, certainly a possible form; for an owner-occupied house, probably rather unsuitable. At least from a tax perspective, I have found no advantages but only disadvantages.

It’s not just about taxes. The grandparents are still being cared for by the TE. If they have to move into a home, what they have gifted within the previous ten years will become relevant – what they have donated, as far as I know, will not.

Foundation is too complex and expensive. It is just as nonsensical as a share deal for a small single-family house.