We clarify the consequences of absent or insufficient disposals by last will and testament and identify risks for the property succession. In accordance with our holistic approach, we identify both the necessity of regulation pursuant to tax law as well as also civil law. Thereafter, we implement the intent of our client in an orderly fashion pursuant to civil law and in a manner which is optimised in terms of tax.
We do not view inheritance law in a vacuum but instead take into account also its tax law aspects. Convincing solutions can only be found by a combination of inheritance law and inheritance tax law as well as general tax law which are reflected in contract structures during the client’s lifetime, in a last will and testament, an inheritance contract or the retention of the statutory succession regulations.
Both changed personal living circumstances as well as the activities of the tax legislator make it necessary to repeatedly re-examine once-identified solutions and to adjust these to the changed legal structure. As a result, inheritance law advice is a dynamic process.
If an inheritance case occurs, we conduct the negotiations with the executors of the last will and testament, courts and other participants.