Estate liabilities

Estate liabilities

Estate liabilities are liabilities for which the heir is liable to the creditors of the estate. Estate liabilities can be categorised as follows:

• Debts of the testator, i.e. debts that the testator incurred during his or her lifetime or that were incurred during the testator's lifetime (Section 1967 (2) case 1 BGB),
• Inheritance debts, in particular liabilities from compulsory portion rights, legacies and testamentary conditions (Section 1967 (2) case 2 BGB),
• Debts of the deceased's heirs, insofar as they qualify as liabilities of the estate,
• the advance in accordance with § 1932 BGB,
• the funeral costs in accordance with § 1968 BGB,
• the „thirtieth“ according to § 1969 BGB,
• Equalisation of gains claims of the surviving spouse or partner
• Costs of the execution of the will,
• Costs of opening a will.