Legacy (Vermächtnis)

A legacy (Vermächtnis) is a gift of property by Will or testament to a person without the intention to name such person an heir (Erbe) See § 1939 BGB. The legatee (Vermächtnisnehmer) must claim fulfillment of the legacy from the heir or, if there is an executor with the power to fulfill a legacy, from the executor. 


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Praxis-Report

Recognition of a Will executed under the laws of California in Germany

Published by: Veit Klinger, Jerome Synold - Published on: 09.10.2019
Published in: Practice report | Web resource

Praxis-Report

German Inheritance Law: The Compulsory Share

Published by: Veit Klinger - Published on: 09.10.2019
Published in: Practice report | Web resource

Praxis-Report

Taxation of the Estate of Nonresidents under U.S. Domestic Law

Published by: Jerome Synold, Blaine Sheppard - Published on: 04.09.2019
Published in: Practice report | Web resource

Praxis-Report

Administration of a U.S. Domiciled Decedent’s German Assets by a U.S. Personal Representative

Published by: Veit Klinger, Steffen Leithold, Jan-Hendrik Frank - Published on: 01.06.2019
Published in: Practice report | Web resource

Praxis-Report

Disclaiming an Inheritance in order to avoid German Inheritance Tax

Published by: Jan-Hendrik Frank - Published on: 29.05.2019
Published in: Practice report | Web resource

Praxis-Report

Determination of the Law Applicable to German-Californian Estate Matters

Published by: Steffen Leithold, Jerome Synold, Jan-Hendrik Frank - Published on: 16.05.2019
Published in: Practice report | Web resource

Praxis-Report

Recognition of a German Will in Florida as Regards to Form

Published by: Jan-Hendrik Frank - Published on: 06.05.2019
Published in: Practice report | Web resource

Praxis-Report

Usufruct in German Civil and Tax Law – Introduction

Published by: Jan-Hendrik Frank, Veit Klinger - Published on: 05.05.2019
Published in: Practice report | Web resource

Praxis-Report

Community of Co-Heirs in Germany

Published by: Veit Klinger - Published on: 01.05.2019
Published in: Practice report | Web resource

Praxis-Report

Executor of the Estate under German Law

Published by: Jan-Hendrik Frank, Veit Klinger - Published on: 01.05.2019
Published in: Practice report | Web resource

Praxis-Report

Liability for Estate Debts in Germany

Published by: Jan-Hendrik Frank, Veit Klinger - Published on: 14.08.2018
Published in: Practice report | Web resource

Praxis-Report

U.S.-Trusts in German-American Estate Planning

Published by: Jan-Hendrik Frank, Jerome Synold - Published on: 11.07.2018
Published in: Practice report | Web resource

Praxis-Report

German Inheritance Law - Introduction

Published by: Jan-Hendrik Frank, Veit Klinger, Jerome Synold - Published on: 15.05.2018
Published in: Practice report | Web resource

Praxis-Report

German Inheritance Tax

Published by: Jan-Hendrik Frank - Published on: 04.05.2018
Published in: German Inheritance Tax

Praxis-Report

Taxation of Capital Gains on Sale of Real Property situated in Germany and German-American Estate Planning

Published by: Jerome Synold, Jan-Hendrik Frank - Published on: 14.12.2017
Published in: Practice report | Web resource

Praxis-Report

Taxation U.S. Citizens/Residents of Rental Income Derived from Real Property Located in Germany

Published by: Jan-Hendrik Frank, Jerome Synold - Published on: 19.07.2017
Published in: Practice report | Web resource

Praxis-Report

Real Property Capital Gains Taxation for Non-Resident Aliens Residing in Germany

Published by: Jan-Hendrik Frank, Jerome Synold - Published on: 18.07.2017
Published in: Practice report | Web resource

Praxis-Report

Taxation of Rental Income Derived from Real Property located in the U.S. for Non-Resident Aliens Residing in Germany

Published by: Jan-Hendrik Frank, Jerome Synold - Published on: 14.07.2017
Published in: Practice report | Web resource

Kategorie-Bild

Trust Quaterly Review: Election Fever

Published by: Jerome Synold, Steffen Leithold, Jan-Hendrik Frank - Published on: 30.06.2017
Published in: Practice report | Web resource

Kategorie-Bild

STEP Journal: "A turn for the wurst"

Published by: Jan-Hendrik Frank - Published on: 23.06.2017
Published in: Practice report | Web resource

Praxis-Report

Disclaiming an inheritance under German law

Published by: Veit Klinger - Published on: 13.05.2017
Published in: Practice report | Web resource

Praxis-Report

Gifts from Abroad to U.S. Persons

Published by: Jerome Synold - Published on: 21.07.2016
Published in: Practice report | Web resource

Praxis-Report

Probate and Estate Planning in California: Issues Associated with Alzheimer’s disease and Dementia

Published by: Jerome Synold - Published on: 30.04.2015
Published in: Practice report | Web resource

Praxis-Report

Intestate Succession in Germany

Published by: Veit Klinger, Jerome Synold - Published on: 30.03.2015
Published in: Practice report | Web resource

Praxis-Report

The Impact of Community Property on Inheritance Matters

Published by: Jerome Synold - Published on: 05.02.2015
Published in: Practice report | Web resource

Praxis-Report

Intestate Succession and California

Published by: Jerome Synold - Published on: 03.02.2015
Published in: Practice report | Web resource

Praxis-Report

Mixed Marriages: U.S. Tax Implications for U.S. Citizens Married to German “Aliens”

Published by: Jerome Synold - Published on: 15.01.2015
Published in: Practice report | Web resource

Praxis-Report

Mental Incapacity and Will Contests in Germany

Published by: Veit Klinger - Published on: 17.02.2014
Published in: Practice report | Web resource

Praxis-Report

Distributions from an inherited IRA/401k to a person resident in Germany

Published by: Jerome Synold, Jan-Hendrik Frank - Published on: 17.10.2013
Published in: Practice report | Web resource

Praxis-Report

Living will, Durable power of attorney and appointment of custodian in Germany

Published by: Jan-Hendrik Frank - Published on: 08.10.2013
Published in: Practice report | Web resource

Praxis-Report

Wills in Germany

Published by: Jan-Hendrik Frank, Veit Klinger - Published on: 25.09.2013
Published in: Practice report | Web resource

Kategorie-Bild

Preliminary and Subsequent Heirs under German Law

Published by: Veit Klinger, Jan-Hendrik Frank - Published on: 18.09.2013
Published in: Web-Ressource

Praxis-Report

Forced Heirship under German Law

Published by: Jan-Hendrik Frank, Veit Klinger - Published on: 19.08.2013
Published in: Practice report | Web resource

Praxis-Report

U.S. Federal Estate Tax on the U.S. Estate of German Citizen resident in Germany

Published by: Jerome Synold, Jan-Hendrik Frank - Published on: 23.07.2013
Published in: Practice report | Web resource

Praxis-Report

German Certificate of Inheritance

Published by: Jan-Hendrik Frank, Veit Klinger, Steffen Leithold - Published on: 23.04.2013
Published in: Practice report | Web resource

Praxis-Report

The Administration of a U.S. Domiciled Decedent’s German Assets

Published by: Jan-Hendrik Frank, Jerome Synold - Published on: 18.04.2013
Published in: Probate in Germany

Praxis-Report

Taxation of U.S.-Trusts under the German Inheritance and Gift Tax Act

Published by: Jan-Hendrik Frank - Published on: 07.02.2013
Published in: Practice report | Web resource

Kategorie-Bild

International Probate: Germany

Published by: Veit Klinger, Jan-Hendrik Frank - Published on: 20.01.2013
Published in: PS Magazine

Praxis-Report

USA: Estate Tax treaties

Published by: Jerome Synold - Published on: 12.06.2012
Published in: Practice report | Web resource

Praxis-Report

Recognition of a German Will in California as regards to Form

Published by: Jerome Synold, Veit Klinger - Published on: 08.12.2011
Published in: Practice report | Web resource

Glossary

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