Every testator with a minimum age of 16 years can write a will: this regulates how the estate is to be divided. In the will, the testator can distinguish between heirs and legacies and thus also gave part of his property to non-heirs. How do heirs and legacies differ; What rights and obligations do you have?
In Paragraph 1939 Civil Code (BGB) it says: “The testator can turn a asset advantage through a will without using it as heirs (legacy).” This paragraph not only gives alerters the right to name other people in their will in addition to the heirs, but also shows that the terms inheritance and legacy can not be used synonymously in the legal context – and therefore should never be confused in the will.
Heirs take on rights and obligations, legacy only possessions
Because one of the most important differences between heirs and legacykeepers is their legal position: While in addition to possessions, in addition to possession there are also certain rights and obligations – i.e. the entire heir – the testator, legacy is only entitled to an asset advantage specified in the will. They have to request this from the heirs, the latter then have the obligation to hand it over to paragraph 2174 BGB: “The legacy is justified by the right to demand the performance of the bequeathed object from the complaint.” There is only a limitation period in individual cases: if the asset advantage is about a property, according to paragraph 196 BGB, this may only be requested by the heirs within ten years after the inheritance.
However, there is an exception to the rule that only the testator’s heirs are obliged. If an object that is still connected to duties is part of the asset advantage, these obligations are normally maintained. An example of this is real estate for which there are still open loans.
Landrades must be explicitly mentioned in the will in the will
And: Lighter who does not want to request a legacy can accommodate the heirs and officially refuse the legacy according to paragraph 2176 BGB. This officially belongs to the heirs, who no longer have to have it ready for the legacy. If a legacy wants to refuse his legacy, he does not have to do it like the heirs before the probate court, but personally tell the heirs personally.
In addition, according to the paragraphs of 1923 ff BGB, heirs are legally determined: If the testator’s parents still live, they only live, live only descendants of the testator, heirs, children in heirs in equal parts and so on. This ensures that heirs can compete with their heir even without the will. Landrades, on the other hand, always have to be named as such in the will to compete, i.e. a legacy. The estate court informs legacy in the event of death of the testator about their asset advantage.
In addition to the existing legal differences between heirs and legacies, people in both positions have one thing in common: inheritance tax. Because although a legacy is not an inheritance, taxes must be paid on the asset advanced in the will when accepting the legacy.
Olga Rogler / Redaktion Finanzen.net