Case tricks in the real estate heir: court rulings reveal any questions of doubt

Case tricks in the real estate heir: court rulings reveal any questions of doubt

The unexpected blessing of the real estate for a young family

to inherit a property can change the lives of many people sustainably. It can offer both a personal home and alleviate financial worries. But the heir is not always easy. The information service law and taxes of the LBS has collected some interesting judgments of German dishes on the subject of real estate heirs for its extra edition.

A young family was lucky enough to inherit a house that should offer their new phase of life a solid basis. However, they came across some obstacles. The six -month period for the use of the tax exemption was not observed by you because you dealt with renovation work. The Düsseldorf Finance Court (file number 4 K 2245/19) decided that the delay was too long and that the inheritance tax was due. This case illustrates the importance of using the heir in good time to avoid financial complications.

The case of a single daughter, however, shows that exceptions can be made if health impairments make it impossible to move into the family home. The daughter was no longer able to lead the inherited family home independently due to serious hip and intervertebral disc problems. The Federal Court of Justice (File number II R 18/20) recognized this special situation and granted an exception to the inheritance tax exemption.

The regulation of inheritance is not always harmonious among family members. Conflicts are not uncommon and can lead to lengthy judicial disputes. The Federal Court of Justice (Notes number (BRFG) 1/19) decided that authorities can give a notary from his duty of confidentiality if a disinayed survivor requested this. In a specific case, a son had only found out about his disinay when the will was opened and therefore wanted to see a certified copy of the will.

In the event of disputes over the value of estate objects, for example a property, a neutral and expert evaluation is often essential. The Arnsberg district court (file number 1 O 261/19) decided that a person entitled to compulsory part can commission an expert opinion if there is a suspicion that the value was set too low. In such a case, the costs for the report from the actual heir are to be reimbursed.

dealing with will is often complex, as these are often changed by the waterproofers. The Cologne Higher Regional Court (file number 2 WX 131/20) dealt with the case of a copy of a handwritten and signed will, in which handwritten changes were made. The judges decided that such changes are only valid if they contain the testator's signature.

The exclusion of a legal heir from his compulsory portion is linked to high hurdles. For example, an assault on the testator is not automatically sufficient to withdraw the compulsory portion. The Frankenthal district court (file number 8 O 308/20) decided that not every act committed in the affect fulfills these requirements. In the specific case, the exact nature of the attacks could no longer be reconstructed.

heirs can commission a notary to create a directory of estate. It is at the discretion of the notary how he fulfills the order. It cannot be expected to determine in all directions to track down assets. The Federal Court of Justice (file number I ZB 40/23) decided that this is not necessary if there are no specific indications for further research.

After the death of a testator, a private testament will be found in his apartment. If it is ensured that nobody had unauthorized access to it, it is believed that changes were made by the testator himself. The Munich Higher Regional Court (file number 33 WX 73/23 e) regarded the extension of entire passages as an intention of the testator to revoke them.

The heir and inheritance of real estate and other assets brings many questions of doubt. The judgments of German courts serve as a guide for heirs and testators and show the range of legal discussion in this area.

Source: Berlin