The property of the deceased passes in its entirety to the heir or co-heirs (this is called the “Principle of universal succession”). See § 1922 BGB.
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06/11/2022 German Federal Fiscal Court Ruling on Gift Tax triggered by Distributions from a Foreign Trust
06/11/2022 German Federal Fiscal Court: Assets titled in Trust to which the Grantor has reserved comprehensive Powers are to be considered owned by him for German Inheritance and Gift Tax Purposes
08/10/2021 Cologne Court of Appeal: Application of English law can violate the German Public Policy