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If only a short period lies between the sale and the inheritance, the tax authorities regularly assume that the purchase price achieved realistically reflects the actual market value.
This can work either in favor of or to the detriment of the heirs, depending on whether the price achieved is above or below the otherwise standardized value determined.
In the case of a greater time gap or special sale circumstances, such as a distress sale, the price achieved cannot simply be used as a representative market value.
If the property was demonstrably sold below its value, for instance as part of a family-internal sale shortly before the inheritance occurred, persons entitled to a compulsory portion may, under certain circumstances, have this transaction treated as a gift.
The shorter the time gap between the sale and the death, the more strongly the price achieved is used by the tax office and courts as an indication of the actual market value.