the heirs are obliged to submit an Inheritance tax office. Under certain conditions, the obligation does not apply, for example, if the inheritance is opened by a probate court or a notary public. Also in the case of inheritance tax, there are in addition to allowances and tax exemptions, the opportunity cost, borne by the heir for the succession, depose.

the heir for the funeral expenses, which he is wearing, a fee in the amount of 10,300 Euro, without further proof, to assert. This includes costs for the funeral service, including the hosting of the mourners, for the death count messages and Acknowledgements.

Including costs incurred by the purchaser directly with the processing, control and distribution of the estate, the so-called discount control costs. This includes costs for the opening of the Testament, for a lawyer, notary and court costs, as well as the land register rectification costs are recognised.

Sometimes a consultant

in addition, is worthwhile in the context of a discussion of a heritage community, the costs for the sale of individual Erbgegenstände, for the value of expert opinion or for a distribution of inheritance lawsuit, as well as the expenses of a tax Advisor tax-deductible, which is charged with the preparation of the inheritance tax Declaration.

Uses of heritage, the lump sum can be taken into account no further costs. The lump sum comes only once per inheritance to the train and is to be divided in case of multiple heirs. Also a legatee can use it, under certain conditions, Pro-rata, if you are wearing costs.