State inheritance law
The state inheritance law (also known as fiscal inheritance law ) is a regulation within the framework of legal succession . It denotes the legal inheritance of the Treasury , which is when the testator no testamentary leaves or legal heirs (spouse, children, relatives or partners), or those due to any particular provisions do not apply there as well. The fiscal inheritance is subject to private , not sovereign law .
The sense and purpose of state inheritance law is not the financial interest of the tax authorities. Rather, its function is to avoid abandoned estates. This is made clear by § 1964 BGB , whose legal inheritance order in favor of the tax authorities is formulated as a rebuttable presumption . At the same time, the standard forms the basis for asserting the fiscal inheritance law by means of a declaratory decision. In the case of a valuable estate, a public invitation to register the inheritance rights ( § 1965 BGB) must precede. If necessary, the probate court will determine that there is no heir other than the tax authorities. It inherits the federal state in which the testator had his last place of residence or habitual residence at the time of his death . If a last place of residence or habitual residence cannot be determined, the federal government inherits ( § 1936 BGB).
The state can be a pre- heir ( § 2105 BGB), but not a post-inheritance ( § 2104 sentence 2 BGB). In accordance with Section 167 (3) VVG , he is also not entitled to subscription rights from life insurance policies .
According to Section 1942, Paragraph 2 of the German Civil Code, the state, as the legal heir, cannot refuse the inheritance, nor can it waive it under Section 2346 of the BGB. Nor can he be excluded without the appointment of another heir ( Section 1938 BGB). However, like any heir, he has the option of limiting his liability for the testator's liabilities, so that he is only liable with the testator's assets if there is one (see § 1975 , § 1990 BGB). In addition, the tax authorities, which cannot refuse, are privileged according to § 2011 BGB, in that they cannot be set an inventory period. The tightening of liability for the late or incorrect creation of an inventory can therefore not occur with the tax authorities.
Section 1936 BGB applies accordingly to the assets of an association that has been deprived of legal capacity ( Section 46 BGB).
Individual evidence
- ↑ Theodor Kipp (Ed.), Helmut Coing (Ed.): Inheritance Law , from the 14th edition under the name Kipp-Coing: Inheritance Law, 1990, § 6 I 2.
- ↑ Burandt / Rojahn: Inheritance Law (= Beck'sche KurzComments, 65). § 1936 no. 1.
- ^ Otto Palandt : Bürgerliches Gesetzbuch . CH Beck, 73rd edition, Munich 2014, ISBN 978-3-406-64400-9 , § 1936, Rnr. 1.
literature
- Kurt Schellhammer : Inheritance law according to claims . 3rd edition, Verlag CF Müller, Heidelberg 2010, ISBN 978-3-8114-3531-5 .
- Lutz Michalski : BGB inheritance law . 4th edition, Verlag CF Müller, Heidelberg 2010, ISBN 978-3-8114-9748-1 .
- Holger Siebert : Fiscal inheritance law is becoming more and more important , published in EE 2016, 105ff.
Web links
- When and how does a state inheritance arise? (accessed on May 19, 2016)
- Fiscal inheritance law on shares of a joint heirs (accessed on May 19, 2016)
- Small inquiry 1780 (accessed on May 19, 2016)
