Maxi Mound Beforeand After

Vs provisional heir.

Heritage is not the same heritage! If it is determined an heir in a will, heirs are provisional heir to. But what does that mean? According to § 2100 BGB

a testator can appoint a heir in the manner that this is the first heir, after it has first become a different heritage (heir).

In this type of inheritance, shall be the heir's inheritance only through event to the reversionary is linked (Nacherbfall) such as the remarriage (for married couples) or the death of the provisional heir (eg mother, father, aunt, uncle, etc. .).

has before these events, the heir of hereditary and transferable right of entitlement, unless the testator nothing else has determined.

The testator may, in his will that the rights of the provisional heir restricted with regard to the inheritance, for example, by restricting the right of disposal of the provisional heir on certain estate objects (such as rights to land through land register Nacherbenvermerk), prohibition of donations from the estate and the obligation of the provisional heir to proper management. The testator may deliver the provisional heir but also by order of death of restrictions (Vorerbschaft exempt, § 2136 BGB).

If the provisional heir payment of estate items, it is the consideration (for example, the price obtained) in the estate (subrogation, § 2111 BGB). Should the provisional heir heir to the detriment of its obligations, does he take action against it for damages. However, the provisional heir is liable for only the standard of care which he maintains in his own affairs (§ 2131 BGB).

expire 30 years following the death the rights of the heir of the estate and the provisional heir acquires unlimited succession, he is "full heritage. Exceptions to this rule in § 2109 BGB found. According to § 2124 BGB

with the provisional heir "ordinary maintenance costs of the estate, such as maintenance to homes. The heir to pay the "Extraordinary burdens" such as investment, leading to an increase in value).

The heir has only in the case of a disclaimer of the estate is entitled to the statutory compulsory portion.

The heir, inheritor of the deceased and not the provisional heir. The provisional heir to the heir can not therefore escape the inheritance by will. Different only if the heir is used by the testator under the condition that the provisional heir has nothing else. At the Berlin Testament is an on-and reversionary in doubt, not intentional.

Although not the heir of the legacy provisional heir, but the deceased is, the pros and reversionary in fiscal terms is judged to as a subject for two Erbvorgänge. Furthermore, we have also a post-heritage shall be subject to inheritance tax.