Inheritance debts

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In Germany, inheritance debts are the inheritance liabilities that affect the heir as such and arise on the occasion of the inheritance, in particular compulsory portion rights (§§ 2303 ff. BGB), legacies (§ 2174 BGB) and conditions (§ 1940 BGB). The heir or the community of heirs is liable for these inheritance liabilities in accordance with Section 1967 BGB.

Inheritance debts are tax deductible ( Section 10 (5) No. 2 ErbStG ).

Individual evidence

  1. ↑ AG Hamburg-Mitte, judgment of January 9, 2008 - Az.7c C 13/07 margin no. 30th