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Testamentary Burden (Auflage)

Pursuant to § 1940 BGB, the deceased may by will oblige his heir or a legatee to perform an act without giving another person a right to the performance (testamentary burden).

Related publications

  • Forced Heirship under German Law
  • German Inheritance Tax
  • Liability for Estate Debts in Germany
  • Wills in Germany
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News

08/03/2024 German Growth Opportunities Act: A Legacy and other claims to transfer domestic assets are subject to German Inheritance Taxbility

08/02/2024 Germany: Amendment to the Rules on the Taxation of Lifetime Benefits from Foreign tax-priviledged Retirement Assets

07/11/2023 Tax Court of Münster: Distributions upon the Termination of a Trust may be Subject to German Income Tax

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