Testator debts
In German inheritance law , the testator's debts are those debts that “originate” from the testator ( Section 1967 Paragraph 2 Case 1 BGB), i. H. which the testator himself received during his lifetime and which are transferred to the heir or heirs with the inheritance ( Section 1922 BGB). This includes, for example, a loan taken out by the testator during his lifetime or a purchase contract concluded by him at that time.
The inheritance debts are to be distinguished from the testator debts . Inheritance debts are liabilities that affect the heir as such, in particular the liabilities from compulsory portion rights, legacies and conditions ( Section 1967 Paragraph 2 Case 2 BGB).
Testator and inheritance debts are tax-deductible ( Section 10 (5) No. 1 and No. 2 ErbStG ).
Even discount legacy debt to the estate liabilities within the meaning of § 1967 of the Civil Code include the possibility that legacy liability to the estate to limit ( limited liability Heritage ).
