{"id":10506,"date":"2026-03-25T07:00:00","date_gmt":"2026-03-25T05:00:00","guid":{"rendered":"https:\/\/honert.de\/?p=10506"},"modified":"2026-03-25T16:09:11","modified_gmt":"2026-03-25T14:09:11","slug":"gift-tax-on-disproportionate-contributions-to-partnerships","status":"publish","type":"post","link":"https:\/\/honert.de\/en\/gift-tax-on-disproportionate-contributions-to-partnerships\/","title":{"rendered":"GIFT TAX ON DISPROPORTIONATE CONTRIBUTIONS TO PARTNERSHIPS"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-470b3mt-039ad1fc89b97d17715b6415189a01ef\">\n.avia-section.av-470b3mt-039ad1fc89b97d17715b6415189a01ef{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/honert.de\/wp-content\/uploads\/3629.jpg);\nbackground-position:0% 0%;\nbackground-attachment:scroll;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-470b3mt-039ad1fc89b97d17715b6415189a01ef main_color avia-section-default avia-no-shadow  avia-builder-el-0  el_before_av_section  avia-builder-el-first  hide_on_print avia-full-stretch avia-bg-style-scroll av-minimum-height av-minimum-height-40 av-height-40  container_wrap sidebar_right'  data-section-bg-repeat='stretch' data-av_minimum_height_pc='40' data-av_min_height_opt='40'><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-10506'><div class='entry-content-wrapper clearfix'>\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='av_section_2'  class='avia-section av-3wsq2qt-9aa6ce31da8f67c83e53bd60f216873c main_color avia-section-default avia-no-shadow  avia-builder-el-1  el_after_av_section  avia-builder-el-last  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-10506'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3d3t8qt-eb5eb9fe42a07f2a748f27061cfc3579\">\n.flex_column.av-3d3t8qt-eb5eb9fe42a07f2a748f27061cfc3579{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-3d3t8qt-eb5eb9fe42a07f2a748f27061cfc3579 av_two_third  avia-builder-el-2  el_before_av_two_third  avia-builder-el-first  first flex_column_div av-zero-column-padding  '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mn5vjp69-9003e6fd3108b892ec65692defd4bd64\">\n#top .av-special-heading.av-mn5vjp69-9003e6fd3108b892ec65692defd4bd64{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-mn5vjp69-9003e6fd3108b892ec65692defd4bd64 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-mn5vjp69-9003e6fd3108b892ec65692defd4bd64 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-mn5vjp69-9003e6fd3108b892ec65692defd4bd64 av-special-heading-h1 blockquote modern-quote  avia-builder-el-3  avia-builder-el-no-sibling '><div class='av-subheading av-subheading_above'>25. March 2026\n<\/div><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >GIFT TAX ON DISPROPORTIONATE CONTRIBUTIONS TO PARTNERSHIPS<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2w1i6rp-daf6a89081cd5d32627096722d68667c\">\n.flex_column.av-2w1i6rp-daf6a89081cd5d32627096722d68667c{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-2w1i6rp-daf6a89081cd5d32627096722d68667c av_two_third  avia-builder-el-4  el_after_av_two_third  el_before_av_two_third  first flex_column_div av-zero-column-padding  column-top-margin'     ><section  class='av_textblock_section av-mn5vnw6p-ed2169088714016847a28f03ec2c349a '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>It is not uncommon, especially in family-owned partnerships, for only one partner to make a contribution to the partnership without receiving any consideration in return. In practice, it should not be overlooked that such disproportionate contributions (<em>disquotale Einlagen<\/em>) may be deemed a gift to the other partners. This article provides an overview of the potential gift tax consequences that may arise from disproportionate contributions.<\/strong><!--more--><\/p>\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2ee03np-059d4cba491427e294b5a095631b1e77\">\n.flex_column.av-2ee03np-059d4cba491427e294b5a095631b1e77{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-2ee03np-059d4cba491427e294b5a095631b1e77 av_two_third  avia-builder-el-6  el_after_av_two_third  el_before_av_one_third  first flex_column_div av-zero-column-padding  column-top-margin'     ><section  class='av_textblock_section av-mn5w19b3-89015721d9403a748355a3567f2c9d3e '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>I. Background<\/h2>\n<p>In family-owned partnerships in particular, it is often intended that not all partners contribute to the company in proportion to their respective interest. Instead, only certain partners are required to make a capital contribution. These are known as disproportionate contributions (<em>disquotale Einlagen<\/em>) and can occur for various reasons, e.g. regarding wealth succession planning. This approach enables family members to participate in the private assets without granting them direct and unrestricted access to the assets contributed to the partnership.<br \/>However, if the contributing partner does not receive adequate consideration in return for their contribution to the partnership (e.g., in the form of partnership rights or by having the contribution attributed to their individual capital account) this raises the question of whether such a contribution constitutes a gift, thereby triggering gift tax.<\/p>\n<h2>II. Gift Tax Implications of Disproportionate Contributions<\/h2>\n<p>A gift within the meaning of the Inheritance and Gift Tax Act (<em>Erbschaft- und Schenkungsteuergesetz<\/em>, ErbStG) occurs whenever a asset transfer results in the enrichment of the donee at the expense of the donor. In addition, the asset transfer must be made gratuitously (see Section 7 para. 1 no. 1 ErbStG). Applied to the case of a disproportionate contribution, the contributing partner transfers value to the partnership without receiving any consideration corresponding to the value of his contribution. Consequently, in the case of a disproportionate contribution, the requirements for a taxable gift may be met (cf. Federal Fiscal Court, \u201cBFH\u201d, judgment of 5 February 2020 \u2013 II R 9\/17, BStBl. II 2020, 658).<br \/>However, it remains unclear who ultimately benefits from the disproportionate contribution. Given the capacity to have rights and obligations (<em>Rechtsf\u00e4higkeit<\/em>) of the partnership on the one hand, and the principle of transparency (<em>Transparenzprinzip<\/em>) that applies to partnerships for inheritance and gift tax purposes on the other, both the partnership itself or the individual partners could be considered as donee.<\/p>\n<h2>III. Gift to the Partnership<\/h2>\n<p>Classifying a disproportionate contribution as a gift to the partnership generally does not meet the requirement of a gift within the meaning of the Inheritance and Gift Tax Act. Typically, a partner\u2019s contribution is made for reasons connected to the partnership (\u201ccausa societatis\u201d), for example to strengthen the partnership or improve its financial position. Hence, a contribution aimed primarily at furthering the partnership\u2019s objectives is incompatible with the notion of a gratuitous transfer and therefore does not constitute a gift to the partnership.<\/p>\n<h2>IV. Gift to the other Partners<\/h2>\n<p>According to the case law of the BFH, the requirements for a gift from the contributing partner to the other partners are met if the other partners do not make corresponding contributions or the contributing partner does not receive any consideration in return (cf. BFH, judgement of 5 February 2020 \u2013 II R 9\/17, BStBl. II 2020, 658). From a tax perspective, it is irrelevant that not the individual partners but the partnership is party to such transaction. This means that, for gift tax purposes, the donee (the other partners) does not correspond to the donee under civil law (the partnership).<br \/>Since 1 January 2024, the donee in the context of transfers to and from partnerships is finally determined by law. The Act to Modernise Partnership Law (<em>Gesetz zur Modernisierung des Personengesellschaftsrechts<\/em>, MoPeG) abolished the principle of joint ownership (<em>Gesamthandsprinzip<\/em>), under which partnership assets were held jointly by all partners. In response to this, the new section 2a ErbStG clarifies that, for inheritance and gift tax purposes, the principle of joint ownership will continue to apply. Furthermore, section 2a ErBStG also addresses who is to be regarded as the donee. According to section 2a sentence 2 ErbStG, in cases where a partnership receives assets, its partners are deemed to be the donees.<br \/>It remains to be determined what exactly is transferred in the case of a disproportionate contribution. This is particularly important for assessing whether, and if so which, exemptions under the Inheritance and Gift Tax Act may apply.<\/p>\n<h2>V. Object of Enrichment and Tax Exemptions<\/h2>\n<p>The object of enrichment could, in principle, be either the asset contributed or the increase in value of the partner\u2019s interest in the company resulting from the contribution. While the law itself does not provide any guidance on the object of enrichment in cases of disproportionate capital contributions, the BFH held that, in the case of disproportionate contributions to a partnership, the enrichment of the other, non-contributing partners consists in their participation in the contributed asset (BFH, judgment of 4 June 2025 \u2013 II R 18\/23, DStR 2025, 2481). The case specifically concerned the so-called family home exemption (<em>Familienheimbefreiung<\/em>), under which transfers of property between spouses are fully exempt from inheritance and gift tax, provided the property is the main residence (section 13 para. 1 no. 4a ErbStG). In the opinion of the BFH, the contribution of the property to the partnership leads to a co-ownership \u201cvia the partnership\u201d, which was sufficient to benefit from the family home exemption. Since all other requirements were also met at the time of the transfer, the exemption had to be granted (contrary to the opinion of the tax authorities). As a result, the transaction did not trigger any gift tax liability.<br \/>In addition to this decision of the BFH, the prevailing opinion in legal literature considers section 2a ErbStG as a statutory basis for this approach. If the legislator (contrary to the position under civil law) considers the co-partners of the partnership to be enriched in proportion to the assets contributed, the logical consequence is that the tax exemptions should also be applied to the co-shareholders involved.<\/p>\n<h2>VI. Conclusion and Practical Implications<\/h2>\n<p>In the context of disproportionate contributions, it is important to be aware that such contributions may, for tax purposes, constitute a gift. From the perspective of inheritance and gift tax law, the recipients of such a disproportionate contribution are always the co-partners, contrary to the approach taken under civil law.<br \/>Furthermore, it can be stated that the case law and legislative developments described above provide greater clarity regarding the object of enrichment and the applicability of tax exemption provisions. However, the BFH decision discussed here, relating to the exemption for family homes in the context of a partnership between spouses, has not yet been published in the Federal Tax Gazette (<em>Bundessteuerblatt<\/em>). As a result, it is not (yet) binding for the tax authorities beyond the individual case. It seems, that the tax authorities have not yet reached a final position regarding disproportionate contributions.<br \/>For example, it remains unresolved whether the reasoning of the BFH applied the ruling presented here can be extended to the preferential gift tax treatment of business assets (<em>schenkungsteuerlichen Beg\u00fcnstigungen f\u00fcr Betriebsverm\u00f6gen<\/em>) (Sections 13a and 13b ErbStG). This question arises, e. g., in cases involving disproportionate contributions of shares in a corporation to a partnership. In this respect, it is not yet settled, at least not at the level of the highest courts (<em>h\u00f6chstrichterlich<\/em>), whether the preferential treatment for shares in corporations (see Section 13b para. 1 no. 3 ErbStG) requires the recipient to become the legal owner of the transferred shares. If so, this would exclude the application of the tax exemption in cases of disproportionate contributions to partnerships.<br \/>In the opinion of the Hamburg Fiscal Court (FG Hamburg), the exemption provisions in sections 13a et seq. ErbStG are also applicable in cases where shares in a corporation has been transferred to a partnership (so called disproportionate hidden contribution, eg. FG Hamburg, decision of 27 February 2024 \u2013 3 K 117\/22, DStRE 2025, 99). However, there is currently no decision from the BFH on this specific issue. It therefore remains to be seen how the legal situation will develop.<\/p>\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-29vn6zp-ee06f11423722c807563fcb2cf9e140a\">\n.flex_column.av-29vn6zp-ee06f11423722c807563fcb2cf9e140a{\nborder-radius:0px 0px 0px 0px;\npadding:7px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-29vn6zp-ee06f11423722c807563fcb2cf9e140a av_one_third  avia-builder-el-8  el_after_av_two_third  avia-builder-el-last  sy-only-desktop hide_on_print flex_column_div  column-top-margin'     ><p><div  class='avia-builder-widget-area clearfix  avia-builder-el-9  el_before_av_textblock  avia-builder-el-first '><section id=\"categories-3\" class=\"widget clearfix widget_categories\"><h3 class=\"widgettitle\">Newsletter issues<\/h3>\n\t\t\t<ul>\n\t\t\t\t\t<li class=\"cat-item cat-item-272\"><a href=\"https:\/\/honert.de\/en\/category\/2026-q1\/\">2026 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-267\"><a href=\"https:\/\/honert.de\/en\/category\/2025-q4-en\/\">2025 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-265\"><a href=\"https:\/\/honert.de\/en\/category\/2025-q3-en\/\">2025 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-263\"><a href=\"https:\/\/honert.de\/en\/category\/2025-q2-en\/\">2025 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-261\"><a href=\"https:\/\/honert.de\/en\/category\/2025-q1-en\/\">2025 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-254\"><a href=\"https:\/\/honert.de\/en\/category\/2024-q4-en\/\">2024 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-250\"><a href=\"https:\/\/honert.de\/en\/category\/2024-q3-en\/\">2024 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-242\"><a href=\"https:\/\/honert.de\/en\/category\/2024-q2-en\/\">2024 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-238\"><a href=\"https:\/\/honert.de\/en\/category\/2024-q1-en\/\">2024 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-227\"><a href=\"https:\/\/honert.de\/en\/category\/2023-q4-en\/\">2023 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-208\"><a href=\"https:\/\/honert.de\/en\/category\/2023-q2-en\/\">2023 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-206\"><a href=\"https:\/\/honert.de\/en\/category\/2023-q1-en\/\">2023 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-193\"><a href=\"https:\/\/honert.de\/en\/category\/2022-q4-en\/\">2022 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-184\"><a href=\"https:\/\/honert.de\/en\/category\/2022-q3-en\/\">2022 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-182\"><a href=\"https:\/\/honert.de\/en\/category\/2022-q2-en\/\">2022 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-177\"><a href=\"https:\/\/honert.de\/en\/category\/2022-q1-en\/\">2022 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-175\"><a href=\"https:\/\/honert.de\/en\/category\/2021-q4-en\/\">2021 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-173\"><a href=\"https:\/\/honert.de\/en\/category\/2021-q3-en\/\">2021 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-171\"><a href=\"https:\/\/honert.de\/en\/category\/2021-q2-en\/\">2021 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-169\"><a href=\"https:\/\/honert.de\/en\/category\/2021-q1-en\/\">2021 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-167\"><a href=\"https:\/\/honert.de\/en\/category\/2020-q4-en\/\">2020 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-162\"><a href=\"https:\/\/honert.de\/en\/category\/2020-q3-en\/\">2020 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-160\"><a href=\"https:\/\/honert.de\/en\/category\/2020-q2-en\/\">2020 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-158\"><a href=\"https:\/\/honert.de\/en\/category\/2020-q1-en\/\">2020 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-156\"><a href=\"https:\/\/honert.de\/en\/category\/2019-q4-en\/\">2019 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-150\"><a href=\"https:\/\/honert.de\/en\/category\/2019-q3-en\/\">2019 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-138\"><a href=\"https:\/\/honert.de\/en\/category\/2019-q2-en\/\">2019 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-140\"><a href=\"https:\/\/honert.de\/en\/category\/2019-q1-en\/\">2019 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-144\"><a href=\"https:\/\/honert.de\/en\/category\/2018-q4-en\/\">2018 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-146\"><a href=\"https:\/\/honert.de\/en\/category\/2018-q3-en\/\">2018 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-136\"><a href=\"https:\/\/honert.de\/en\/category\/2018-q2-en\/\">2018 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-128\"><a href=\"https:\/\/honert.de\/en\/category\/2018-q1-en\/\">2018 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-126\"><a href=\"https:\/\/honert.de\/en\/category\/2017-q4-en\/\">2017 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-116\"><a href=\"https:\/\/honert.de\/en\/category\/2017-q3-en\/\">2017 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-114\"><a href=\"https:\/\/honert.de\/en\/category\/2017-q2-en\/\">2017 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-142\"><a href=\"https:\/\/honert.de\/en\/category\/deals-en\/\">Deal Announcements<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-58\"><a href=\"https:\/\/honert.de\/en\/category\/uncategorized\/\">Uncategorized<\/a>\n<\/li>\n\t\t\t<\/ul>\n\n\t\t\t<span class=\"seperator extralight-border\"><\/span><\/section><\/div><br \/>\n<section  class='av_textblock_section av-mn5wai7a-cb1b69c1865ce21eb41fe654e525dfa0 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>More information on this topic<\/h2>\n<ul class=\"sy-list-margin\">\n<li><a href=\"https:\/\/honert.de\/en\/taetigkeitsgebiete\/steuerberatung-und-steuerverfahren\/\">Tax Advice and Tax Proceedings<\/a><\/li>\n<li><a href=\"https:\/\/honert.de\/en\/taetigkeitsgebiete\/asset-management-and-succession-planning\/\">Asset Management and Succession Planning<\/a><\/li>\n<\/ul>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-17tzhtx-547b8283cf6a1437c79b15d27bd16593\">\n#top .hr.hr-invisible.av-17tzhtx-547b8283cf6a1437c79b15d27bd16593{\nheight:8px;\n}\n<\/style>\n<div  class='hr av-17tzhtx-547b8283cf6a1437c79b15d27bd16593 hr-invisible  avia-builder-el-11  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-vgiz0l-e11bec635be904fa830ddb65b127af52 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock hide_on_print'  itemprop=\"text\" ><h2>Downloads<\/h2>\n<p><a href=\"#\" onclick=\"window.print();return false\">Print<\/a><br \/>\n\n\n\t<div class=\"dkpdf-button-container\" style=\" text-align:left \">\n\n\t\t<a class=\"dkpdf-button\" href=\"\/en\/wp-json\/wp\/v2\/posts\/10506?pdf=10506\" target=\"_blank\"><span class=\"dkpdf-button-icon\"><i class=\"fa fa-file-pdf-o\"><\/i><\/span> Download (PDF)<\/a>\n\n\t<\/div>\n\n\n\n\n\n<\/p>\n<\/div><\/section><\/p><\/div><\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='after_section_2'  class='main_color av_default_container_wrap container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-10506'><div class='entry-content-wrapper clearfix'>\n","protected":false},"excerpt":{"rendered":"<p>It is not uncommon, especially in family-owned partnerships, for only one partner to make a contribution to the partnership without receiving any consideration in return. In practice, it should not be overlooked that such disproportionate contributions (disquotale Einlagen) may be deemed a gift to the other partners. This article provides an overview of the potential [&hellip;]<\/p>\n","protected":false},"author":41,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"mc4wp_mailchimp_campaign":[],"footnotes":""},"categories":[272],"tags":[],"class_list":["post-10506","post","type-post","status-publish","format-standard","hentry","category-2026-q1"],"acf":[],"_links":{"self":[{"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/posts\/10506","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/users\/41"}],"replies":[{"embeddable":true,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/comments?post=10506"}],"version-history":[{"count":17,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/posts\/10506\/revisions"}],"predecessor-version":[{"id":10603,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/posts\/10506\/revisions\/10603"}],"wp:attachment":[{"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/media?parent=10506"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/categories?post=10506"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/tags?post=10506"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}