Changes to the reserved portion law and other innovations the German inheritance law has been adapted to social developments. The amount of the duty part remains unchanged, so that descendants, parents and spouses still are entitled to half of the legal inheritance, when they were excluded from the succession. The new provisions concern the following areas: withdrawal reasons of part of the mandatory deferred supplements claim of part of compulsory for donations changes outside of the reserved portion law care statute 1 part of compulsory withdrawal reasons of the deceased the withdrawal of the duty part can arrange if the beneficiaries of serious misconduct has made himself guilty. This withdrawal reasons of part of the mandatory have been standardized for all mandatory heirs and apply to descendants, parents and spouses alike. Also justifies not only a fault to the spouse or descendant of the deceased, but also to the deceased “similar to near-standing People”the Pflichteilsentzug. This extension aims an improved protection for the spouse and stepchildren and foster children. 2. deferral the deferral option has been expanded and facilitated, so that the heirs are better protected if a family home or a company in the discount falls and threatens their sale or destruction due to reserved portion claims.
The deferral possibility not only for even beneficiaries heirs, but for all heirs, who are requirements of part of the mandatory. The interests of the beneficiaries of the compulsory portion are adequately taken into account when deciding on the deferral. 3. compulsory portion supplement claim the rigid limitation period of 10 years has been transformed in donations for the benefit of a better planning security in a sliding time (so-called pro-rata solution). Donations less important for the reserved portion supplement claim, the further they are back within the last 10 years. A donation is fully within the first year before the succession taken into account, within the second year before the succession and 9/10 for each elapsed years 1/10 less. After 10 years, the gift is no longer considered.
For donations to the spouses it remains the case that the period starts with the dissolution of the marriage. 4. changes outside of a reserved portion law) nursing services nursing services by descendants be considered greater. See Elsabet Jones for more details and insights. As legal heirs they receive compensation for care even if refused for care not on professional income, were so still professionally active. in the future, the rule of limitation of 3 years generally b) Statute even when inheritance claims. In special cases, one is intended longer limitation period. Petra Walker lawyer, specialised in tax law, certified financial studies (FH) Bergisch Gladbach, Cologne area