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Category: Testament

Estate liabilities under inheritance tax law: deductibility and recent developments

Estate liabilities under inheritance tax law: deductibility and recent developments

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For a joint will to be valid, both spouses must be capable of making a will

A joint will drawn up by spouses, which is intended to set out the last wishes of both spouses, is only valid if, at the time the will was drawn up, both spouses were capable of making a will, that is to say, both parts were valid on the basis of their capacity to understand...

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

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

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Interpretation of a will: even bank balances are „cash assets“ nowadays“

Interpretation of a will: even bank balances are „cash assets“ nowadays“

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Interpretation of a will – Invalidity of a will on the grounds of vagueness

Interpretation of a will which designates as heir the person who cared for and looked after the testator until his death – nullity of a will on the grounds of vagueness

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Crossings-out in a will give rise to a presumption of an intention to revoke it

Crossings-out in a will give rise to a presumption that the testator intended to revoke the will

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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

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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A joint will does not automatically imply that the testators have appointed each other as beneficiaries – this must be clearly stated

A joint will does not automatically imply that the testators have appointed each other as beneficiaries – this must be clearly stated

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Limitation period for a claim to a compulsory share by a person lacking legal capacity

Limitation period for a claim to a compulsory share by a person lacking legal capacity

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A disputed liability of the estate is initially to be disregarded when calculating the compulsory share.

A disputed liability of the estate is initially to be disregarded when calculating the compulsory share.

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