Apr 14, 2024
The regulation of the statute of limitations on debt is a very important regulation in principle, because once a debt is time-barred, the creditor can no longer recover it from the debtor. From the debtor's point of view, the statute of limitations protects confidence in the status quo, i.e. in practice...
Mar 12, 2024
An inheritance is a gift from the deceased to his or her heir during his or her lifetime. After the death of the donor, this gift becomes an anticipated inheritance, since, unlike normal gifts, anticipated gifts are taken into account in the distribution of the estate. An anticipated inheritance ensures that...
Mar 5, 2024
The succession consists of the partners in the estate. The members of the estate are the heirs, the beneficiaries of a general will and the widow. The estate is therefore an association between the partners until the estate ceases to exist. A person can also be a partner in a succession in a...
Mar 5, 2024
The widow's equalisation privilege refers to the right of the widow not to pass on the equalisation to the heirs of the deceased spouse. If a distribution is made after the death of a spouse and the widow owns more property than her deceased spouse, the widow is not obliged to give...
Mar 5, 2024
The heir has the right to validly renounce the inheritance. Pre-emptive renunciation of the succession The heir may renounce the succession while the deceased is still alive. This is called anticipatory renunciation. A valid renunciation is made if the heir accepts in writing the renunciation made by the deceased during his or her lifetime...
Jun 20, 2023
The inheritance tax rate rises progressively, so the more inheritance you receive, the higher the percentage of your inheritance you have to pay tax on. An inheritance can be money, shares, a share in a dwelling, a cottage, a forest or land, anything. The value of what you inherit is added together...
