Whether it's paying for a purchase, verifying a coronavirus vaccination or now almost all telecommunications at work or with friends: digitalization is now an integral part of our lives and is encroaching on more and more areas of everyday life. So far, little attention has been paid to the question of what happens to a citizen's digital legacy after their death.
Heirs and testators of real estate will be hit hard from 2023! An increase in inheritance and gift tax of up to 30 to 40 percent is possible due to a change in the value figures for houses and properties. Now is the time to act quickly: Recognized experts advise bringing forward the inheritance and, if possible, to have the contracts
Inheritance disputes are a daily occurrence in Germany. When a family member or a close relative dies, they often leave behind financial and material assets, which can lead to disputes between the heirs. However, legal disputes can also arise over access to land registers and files. The Higher Regional Court in Saarbrücken recently dealt with the question of whether an heir is entitled to
The Frankfurt Higher Regional Court has ruled that a child adopted by a second-degree relative can receive several statutory inheritance shares in the event of the death of an aunt. Frankfurt am Main Higher Regional Court: Multiple inheritance shares are possible for adopted child A child who was adopted by his aunt can receive several statutory inheritance shares in the event of statutory succession and the death of another sister of his mother.
The tax exemption pursuant to Section 3 No. 3 GrEStG also applies if co-heirs initially agree on the formation of fractional ownership and, in a second step, the transfer to a co-heir if the latter immediately becomes the sole owner. This was decided by the 8th Senate of the Münster Tax Court. The claimant was a co-heir of her parents together with her sister. The
In an unusual case, the Braunschweig Higher Regional Court (OLG) dealt with the validity of a „will“ on a note (case reference: 1 W 42/17). The case concerned the „will“ of a woman whose husband and relatives had predeceased her, with the exception of two grandnieces. In 2001, the woman and her husband had appointed each other as sole heirs in their wills, but no final heirs
