Disposal by death

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A disposition due to death is an order that one (or more) natural person (s) makes in the event of their death with conditional postponement. The disposition only becomes effective after her death or after she has been declared dead. This often regulates transfers of assets.

Wills and inheritance contracts

Death dispositions are divided into wills and inheritance contracts .


In these dispositions of death, the legal consequences of the legal succession, i.e. universal succession according to § 1922 Paragraph 1 BGB, can be changed by willed succession according to § 1937 BGB within the limits of the compulsory portion right according to § 2303 BGB.

Through a decree upon death , married couples in the property regime of the separation of property can agree that in the event of death the property regime of the community of gains shall apply, so that § 1931 Abs. 4 BGB does not come into effect and the surviving spouse the flat-rate gain compensation by increasing the inheritance quota of the surviving spouse according to § 1371 BGB; this is tax-free according to § 5 ErbStG .

to form

Emergency testament

See also: inheritance law , inheritance