Posts tagged #compulsory inheritance portion
All PostsProperty Valuation Requires Checking Construction Documents
Civil LawThe Austrian Supreme Court (Oberster Gerichtshof, hereinafter OGH) has recently clarified that a professional valuation of a property must include checking access to the construction documents In his will dated August 2017, the father of the parties ...
Austrian OGH Ruling on Adding and Deducting Gifts
Civil LawIn order to facilitate the provision of evidence, the Austrian Supreme Court (Oberster Gerichtshof, hereinafter OGH) ruled in favour of compulsory heirs. In the case at hand, in 1997, the decedent, who eventually died in 2020, and his wife transferre...
GER: Notary’s Liability in Compulsory-Portion Waiver
Civil LawIn the case at hand, the waiver of a compulsory inheritance portion was not concluded by the testator in person, but instead by a representative who did not have a power of attorney. The German Federal Court of Justice (Bundesgerichtshof, hereinafter...
OGH: Postponement of Compulsory Inheritance Portion
Civil LawTestators may order the postponement of the right to their heirs’ compulsory inheritance portion for a maximum of five years after the testators’ death pursuant to Section 766(1) of the Austrian General Civil Code (Allgemeines bürgerliches Gesetzbuch...
OGH on ‘Wealth Sacrifice Theory’ and Estate Gifts
Civil LawPursuant to Section 782(1) of the Austrian General Civil Code (Allgemeines Bürgerliches Gesetzbuch, hereinafter ABGB), gifts made by a deceased person to individuals who are not entitled to a compulsory inheritance portion in the last two years prior...
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