How is inheritance distributed?
The deceased person's property is transferred to the new owner either on the basis of inheritance or a last will and testament.
If you are the deceased person's child, you are a direct heir. . If one of the deceased person's children has died, the share of the inheritance will pass on to the heirs of the deceased child.
A spouse will not inherit, but get the share entitled to them i.e.half of the couple's combined assets on the basis of their marital right. A marital right is valid if it has not been separately precluded with a prenuptial agreement, last will and testament or deed or donation.
However, if there are no direct heirs, but the deceased was married, the surviving spouse will inherit everything, unless a last will and testament stipulates otherwise. After the spouse's death, the property inherited by him/her will be transferred to the family of the first deceased spouse. As a rule, the relatives of the spouse who died first i.e. his/her parents, siblings and their descendants will get half the estate left behind by the spouse who died last.
If the deceased was unmarried and did not have children, parents of the deceased will be the heirs of the estate with both getting half. If a parent has died, their share will be transferred to the deceased person's siblings. If a sibling has died, their share will be transferred to the sibling's descendants. If none of these heirs exist, the deceased person's grandparents and further their children i.e. the deceased person's aunts and uncles will be considered heirs. Cousins cannot inherit the estate of the deceased.
If you are not a direct heir of the deceased person or otherwise mentioned in the order of inheritance, you will only be entitled to an inheritance if you are named in the last will and testament.
If the deceased person does not have any living relatives closer than cousins, the estate of the deceased person will be inherited by the state unless the deceased has stipulated otherwise in a testament.
As the surviving spouse, you have the right to your mutual home and furniture if you want them. You have this right even if your spouse was the sole owner of your mutual home. However, this does not apply if you have another residence in your ownership that is suitable as a home. If a direct heir or legatee requires their share of your shared residence, you must move to the other residence you own.
You are entitled to half of your combined wealth as your marital right. You will receive the share you are entitled to in the division of wealth, not as inheritance.
If you and your deceased partner were not married but lived together, you can request the separation of property. This can also be requested by an heir of the deceased partner. When necessary, the separation of wealth can be carried out by an external administrator appointed by a district court. If you were not married, you can only inherit from the partner you lived with, if they had made out a last will and testament in which you are named.
Unless the last will and testament stipulates otherwise, each direct heir will receive an equal portion of all the estate's assets. Inheritance will be distributed on the basis of a distribution agreement between the estate's stakeholders.
The stakeholders will draw up the agreement in consensus. If this is not possible, they can request a district court to appoint an administrator and an estate distributor. If you are not satisfied with the distributor's distribution of inheritance, you can dispute it in the district court. This means that you file a claim for a new decision on the matter.
An heir can decline an inheritance if they wish to do so. Notify others of this for example during the estate inventory meeting.
If you relinquish your right to an inheritance, your share of the inheritance will go to your child or your other heir, a so called substitute heir. An inheritance tax will then be paid by the final recipient of the inheritance.
You can appoint someone other than the heirs stipulated by law as your substitute heir. In this case, you as the party relinquishing your right to the inheritance will pay the inheritance tax and the recipient will pay a gift tax.