Posts tagged #inheritance
All PostsAustrian OGH: Lost Wills Remain Valid
Civil LawThe Austrian Supreme Court (Oberster Gerichtshof, hereinafter OGH) has recently explained that, according to Section 722 of the Austrian General Civil Code (Allgemeines bürgerliches Gesetzbuch, hereinafter ABGB), a last will and testament is still va...
Compulsory Shares: Returned Gifts not Deductible
Civil LawPursuant to Section 782 of the Austrian General Civil Code (Allgemeines bürgerliches Gesetzbuch, hereinafter ABGB), beneficiaries entitled to a compulsory inheritance portion are, as a rule, regarded as though the gifted property remained within the ...
GER: Inheritance Tax – Tax-Free Allowance for Grandchildren
Tax LawIf a grandchild inherits from their grandfather, can they claim the EUR 400,000 tax-free allowance available only to children? Yes, if the child’s grandfather's parent is no longer alive. But what if the parent simply renounced? In the case at hand, ...
OGH on Interpreting Wills
Civil LawThe testator’s actual intention when drawing up their will is decisive for interpreting the will, and this intention ought to be at least somewhat apparent from the wording of the will. In the case at hand, the deceased, who had died in 2022, left a ...
GER: Rashly Renouncing Your Inheritance – Tough Luck?
Civil LawIf you make a mistake and decide to renounce your inheritance early on, can you still inherit? The Frankfurt Higher Regional Court (Oberlandesgericht, hereinafter OLG) had to deal with this question. In the case at hand, the daughter had refused her ...
OGH: "Inheritability" of claims for damages
Civil LawThe Austrian Supreme Court (Oberster gerichtshof, OGH) decided in the present case that the legal status of an heir only entitles him to assert those disadvantages to which the testator was also entitled in connection with a tortfeasor. In the case a...
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