Encrochat: Constitutional complaint failed
8. October 2024
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Your advantages:
As lawyers, we attach great importance to protecting the interests of our clients and, if necessary, looking for ways to reach an out-of-court settlement. Law firm Höchstetter & Koll. – Ihre Rechtsanwälte in Sachen Erbrecht und Erbschaftsrecht.
Your advantages:
As lawyers, we attach great importance to protecting the interests of our clients and, if necessary, looking for ways to reach an out-of-court settlement. Law firm Höchstetter & Koll. – Ihre Rechtsanwälte in Sachen Erbrecht und Erbschaftsrecht.
The interests of the client are paramount and at the same time it is important in matters of inheritance law that the will of the testator is preserved. We offer our clients various services in relation to inheritance law. These include the drafting of wills and inheritance contracts, as well as the enforcement of compulsory portion claims and the execution of wills.
Together with our clients, we draw up an inheritance contract that meets all legal requirements and, if desired, go through all points in detail. We advise our clients with regard to an impending estate settlement or the special case of a community of heirs. Also for the area of foundation law is also a specialist in our law firm.
The interests of the client are paramount and at the same time it is important in matters of inheritance law that the will of the testator is preserved. We offer our clients various services in relation to inheritance law. These include the drafting of wills and inheritance contracts, as well as the enforcement of compulsory portion claims and the execution of wills.
Together with our clients, we draw up an inheritance contract that meets all legal requirements and, if desired, go through all points in detail. We advise our clients with regard to an impending estate settlement or the special case of a community of heirs. Also for the area of foundation law is also a specialist in our law firm.
Experience, interdisciplinary skills and comprehensive advice – these are the points that speak for the law firm Höchstetter & Koll. The regular further training of all employees ensures an extremely high level of expertise.
Our range of services covers all important areas and our Europe-wide network makes national and international asset succession planning possible. Höchstetter & Koll. law firm – your competent, reliable partner in all matters relating to national and international inheritance law.
Previous clients in inheritance law praised Dr. Höchstetter’s comprehensible legal expertise and open communication. The advice with regard to comprehensible steps and sensible recommendations with regard to feasibility is particularly emphasized.
In addition, Dr. Klaus Höchstetter and his law firm are known from various media reports and have been able to provide his expertise on the cases in well-known court proceedings, such as the Ecclestone or Wiedeking trials. More on cooperation with the press in the media reports
Frequently asked questions in tax law to lawyer Dr. Klaus Höchstetter
According to the principle of testamentary freedom, a testator is free to determine who will be his or her heir. Who can inherit depends on the capacity to inherit. According to Section 1923 BGB, every person who was alive at the time of inheritance is eligible to inherit. This also applies to embryos, as they are deemed to have been born in accordance with paragraph II.
The inventory of the estate is a list of all (assets) items of the estate and (liabilities) liabilities of the estate of the testator. It also includes their description and information at their value. Assets include, for example, all of the deceased’s real estate, his companies or interests in companies or his bank balances, financial investments, etc. The liabilities must have existed before the deceased’s death or have been established before his death.
The inventory of the estate is drawn up by the executor of the will and provides the heirs with specific information about the value of the estate. If there are liabilities, the creditors can also assess the estate on the basis of the inventory of the estate.
An estate register is also required for the payment of inheritance tax and for the determination of compulsory portions.
A will is “genuine” if it was made by the testator and “false” if it was not made by the person designated as the maker of the document. Either the content or the signature of the will can be forged. A will is considered forged if the expert “assumes with high probability that it is a forgery” (according to the BayOLG, decision of 29.11.2000 – AZ: 1ZBR125/00) and the court therefore has reasonable doubts about its authenticity.
Due to the freedom to make a will, the testator can in principle disinherit his or her next of kin. However, as statutory inheritance law follows the idea of family ties to the estate, the compulsory portion guarantees a certain group of people a minimum share in the estate, even if they were not considered or disinherited by the testator. The right to a compulsory portion exists in accordance with Section 2317 BGB and grants the beneficiary a monetary claim against the heirs and not a real share in the deceased’s assets.
The persons entitled to a compulsory portion are listed in Section 2303; these generally include the children of the deceased and their spouse or partner in the case of a registered civil partnership.
The parents of the deceased are entitled to a compulsory portion if the deceased has no children.
The deceased’s grandchildren are entitled to a compulsory portion if the deceased’s child, who is also the grandchild’s parent, has already died. The grandchild thus derives his or her right to a compulsory portion from his or her deceased mother or father.
According to Section 2303 BGB, the compulsory portion is half the value of the statutory inheritance share. The statutory inheritance share must therefore first be determined, which is then halved. If, for example, the statutory inheritance share amounts to half of the deceased’s assets, the compulsory portion is therefore ¼ of these assets.
Under German law, heirs have the option of selling an inheritance share and thus selling their share of the estate. The inheritance share purchase agreement may also contain liabilities for which the purchaser of the inheritance share purchase agreement is then liable.
An inheritance share purchase agreement requires notarization.
Ihre Anwaltskanzlei für Steuerrecht in Isarvorstadt an der Theresienwiese
Schubertstraße 6
80336 München
Kontakt
Telefon: +49 (0)89 74 63 09 0
Telefax: +49 (0)89 74 63 09 99
E-Mail: info@hoechstetter.de