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Category: Erben und Vererben

What constitutes „household effects“ for the purposes of the exemption from inheritance tax provided for in section 13(1)(1)(a) of the Inheritance Tax Act (ErbStG)?

  • Categories: General, Inheritance and bequests, Taxes, Will

What constitutes „household effects“ for the purposes of the exemption from inheritance tax provided for in section 13(1)(1)(a) of the Inheritance Tax Act (ErbStG)?

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Claim for the return of a plot of land that has been given as a gift

  • Categories: General, Inheritance and bequests

Claim for the return of a gifted plot of land where the testator’s personal interest in the gift during his lifetime is not deemed valid (Judgment of the Higher Regional Court of Hamm of 14 September 2017, Case No. 10 U 1/17)

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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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Can a notebook serve as a valid will?

  • Categories: General, Inheritance and bequests, Will

The Higher Regional Court of Cologne (decision of 22 February 2016) had to rule on whether a will can also be written in a notebook.

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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...

6-week period for renouncing an inheritance: When does this period begin in the case of intestate succession?

  • Categories: General, Inheritance and bequests

Higher Regional Court of Schleswig-Holstein, Order of 20 June 2016 – 3 Wx 96/15 Generally speaking, the commencement of the six-week period for renouncing inheritance under section 1944(1) of the German Civil Code (BGB) is contingent upon the...

Certificate of inheritance required despite the existence of a notarised and executed will

  • Categories: General, Inheritance and bequests

Federal Court of Justice (BGH), Order of 2 June 2016 – V ZB 3/14 In legal practice, it is often stated that the advantage of a notarised will is that the heirs do not need a certificate of inheritance...

Adult adoption – Moral justification for the adoption of an adult

  • Categories: General, Inheritance and bequests, Taxes

(Bremen Higher Regional Court, order of 9 November 2016 – 4 UF 108/16, Sections 1741(1), first sentence, and 1767(1) and (2) of the German Civil Code (BGB)) Sometimes, when dealing with...