Estate value

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As estate value is in the referred Law the imputed value of a discount considering the entire estate assets and after deducting all existing estate liabilities ( § 1967 para. 2 BGB ).

The estate value is first recorded in an estate register with the reference date on the date of death of the testator, continuously updated in the course of the estate administration through additional bookings (for example for interest income ) and debits (for example the estate maintenance fee and court costs ) and then referred to as the "current estate value". Another term is “active discount”.

The estate value is used to

  1. to set the court fees for the establishment of an estate administration and for the issuing of the certificate of inheritance ;
  2. in inheritance disputes the estate of the inheritance portions correctly calculated the heirs to distribute;
  3. to set the inheritance tax .
  4. to calculate the compulsory portion claims ,
  5. to calculate any repayment obligations to the social welfare institution (§ 102 SGB XII) or the judicial fund for supervisor or guardian remuneration (§ 1836e BGB).

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