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Category: Pflichtteil

Requirements for the preparation of an estate register by an authorised notary

  • Categories: General, Inheritance and bequests, Mandatory portion, Will

Requirements for the preparation of an estate register by an authorised notary

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Commencement of the limitation period for a claim to a compulsory share in the event of a mistake regarding the invalidity of the will

  • Categories: General, Inheritance and bequests, Mandatory portion, Will

Commencement of the limitation period for a claim to a compulsory share in the event of a mistake regarding the invalidity of the will

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Donation of the plot of land for the mother’s care

  • Categories: General, Inheritance and bequests, Mandatory portion

Donation of land for the benefit of the mother: Intent to prejudice or self-interest during the testator’s lifetime in the case of a testator bound by a joint will

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Disinheritance: Strict formal and substantive requirements

  • Categories: General, Inheritance and bequests, Mandatory portion

Disinheritance: Strict formal and substantive requirements

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Deferral of a claim to a compulsory share

  • Categories: General, Inheritance and bequests, Mandatory portion

Deferral of a claim to a compulsory share is only possible if the deferral enables the heir to fulfil the claim to a compulsory share in the first place

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The costs incurred for an expert report required to determine the value of the estate under Section 2314(1) of the German Civil Code (BGB)

  • Categories: General, Inheritance and bequests, Mandatory portion

The Higher Regional Court of Cologne recently ruled that estate liabilities also include the costs of an expert report incurred in determining the value of the estate under Section 2314(1) of the German Civil Code (BGB).

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A grandchild’s right to a compulsory share (Judgment of the Higher Regional Court of Hamm of 26 October 2017, Case No. 0 U 31/17)

  • Categories: General, Inheritance and bequests, Mandatory portion

A grandchild’s right to a compulsory share (Judgment of the Higher Regional Court of Hamm of 26 October 2017, Case No. 0 U 31/17) In practice, it is not always clear who is entitled to a compulsory share.

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Deadlines: Obligation to notify the tax authorities of an inheritance

  • Categories: General, Inheritance and bequests, Mandatory portion

Section 30 of the Inheritance and Gift Tax Act provides for a three-month notification period. For all beneficiaries, the notification period begins when they become aware of the inheritance; for recipients of gifts, it begins when they become aware of the gift.

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Time limits: Limitation period under the law on compulsory shares

  • Categories: General, Inheritance and bequests, Mandatory portion

Please always bear in mind that the compulsory share is subject to the standard three-year limitation period.

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A statutory share of an estate inherited is subject to inheritance tax even if it is not claimed

  • Categories: General, Inheritance and bequests, Mandatory portion, Taxes

In its most recent ruling on the right to a compulsory share, the Federal Fiscal Court (BFH) has ruled that a claim to a compulsory share which forms part of the estate is immediately subject to inheritance tax, even if the claim is not or...