Property in the estate

If there is real estate in the estate, the testator should carefully consider which inheritance arrangements he or she wishes to make. From a tax perspective, for example, the possibility of a tax-free transfer of the family home offers a lucrative option.

Also not to be neglected is a tax benefit of 10% for properties rented out for residential purposes. In addition, it could make tax sense and be expedient in terms of content if the testator grants the surviving spouse a right of residence or usufruct in the event of death, so that the inherited property would be valued more favorably for tax purposes.

In addition to tax considerations, however, practical consequences must never be disregarded. For example, if a property is to be divided among several co-heirs, the testator should consider carefully (if necessary with the future heirs) whether they can make a joint decision without any problems, as otherwise there is a risk of deadlock.