Pflege- und Versorgungsleistungen als entgeltlichkeitsbegründende Gegenleistung

The paper deals with the question of the classification of such transactions under the law of obligations and inheritance law, which has often been treated only cursorily to date, in which family members commit themselves to caring for and providing for the donor in return for a transfer of assets.

The study focuses on the problem of limiting the equivalence assessment available to the contracting parties, which arises not least in relation to third-party interests protected under inheritance law. To solve this problem, the author proposes a differentiation between the concept of a gift under the law of obligations and under inheritance law and subsequently develops different standards for limiting the equivalence assessment in each case.