After her mother’s death, Bjorn has to pay almost 100,000 euros in inheritance taxes, but cannot sell the inheritance

After the death of his mother, Bjorn already has to pay almost 100,000 euros in inheritance taxes. But he cannot do that with the inheritance itself – real estate – because the usufruct has automatically gone to his mother’s new partner, including the rental income. The son cannot therefore sell the inheritance to pay the inheritance taxes. There are even late payment interests on top.

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