Lebzeitige Kapitalzuwendungen an Minderjährige auf Spar- und Girokonten am Beispiel der Schenkung und Kontoleihe

Capital gifts to minors on bank accounts during their lifetime are a recurring concern for the courts. Since 2019, the Federal Supreme Court differentiates between the internal and external relationship for questions arising in this context. Taking this new approach, the thesis investigates the determination of the account holder in the external relationship and the structuring of the internal relationship using the example of gifting and account lending. Finally, the liability in the case of parental dispositions of the assets assigned to the child is examined and the result is transferred to the dispositions of third parties. On the basis of the gained insights, practical suggestions are made to avoid potential disputes in the future.