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The so-called Berliner Testament refers to a joint disposal over the last will of married couples or registered partners. This form of the last night disposal offers many advantages, but also offers some risks. But what is this particular form of the Testament exactly? © Provided by finanzen.net firs MAURY / AFP / Getty Images
What is meant by a Berlin Testament?
The legal regulations relating to the last will are not always the best in all situations for all parties. As the law firm Rose and partners declares, for example, within families, which are divided by law in civil communities with several heirs, often conflicts between the parties, in particular in the case of spouses with minors as heirs as heirs. The so-called Berlin Testament therefore offers the opportunity to change the succession first in favor of the longer spouses. Due to the demonstration of the children, the emergence of an inheritance is prevented, so that the survivor's spouse can act regardless of the offspring regardless of the entire genetic mass. In addition, a Berlin Testament usually contains several other clauses, which, for example, relate to the revocation of existing last-day disposals, recruitment, regulation of fitting opportunities in the inheritance, guardianship regulations, and, if necessary, testament enforcement for minor children.
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Special features and advantages
The Berlin Testament is characterized by Rose and Partners, especially by the fact that it can not be easily revoked due to the interpretative dispositions which are binding for the spouses. The only way to revoke such a testament on one side consists in a revocation in notarial form, which must be literally delivered to the spouse. If one of the two partners died, a revocation is even completely out. For the recovery of his testimony, the survivors would have to raise the inheritance in this case. The appeal at such a disposal is that the financialist is that the surviving spouse without any inheritance set to the assets, which is particularly advantageous if the vast majority of that assets exist in a property that would continue to live in a real estate. In addition, this option is the safest way to secure the standard of living of the survivors as much as possible. Only after the death of both parents will the estate be divided into the children.
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Risks and Hazards
In addition to these advantages, however, it should be noted that the joint composition of a Berlin Testament is not quite free from certain risks. For example, in such a community disposition, it is particularly important to ensure that the text of the Testament is very precisely formulated to exclude any unwanted legal consequences, and that the spouses in advance become clear about it to what extent the binding effect of the Explain Berlin Testaments. One possible complication is that the children assert claims regardless of the family relationships, as they do not want to accept them in many cases that they initially go out completely empty at the inheritance and trust in a fair distribution after the death of longer living spouses have to. Through so-called compulsory particle clauses of the children, this problem can be narrowed, but not completely fix. In addition, the tax disadvantage is to be observed, which is associated with the demonstration of the children. Since the allowances of the children are not used, the survivor's spouse must pay inheritance tax. If it comes to the second succession, the entire fortune as a whole goes to the children, which may result in the allowances then no longer sufficient and a second time is inheritance tax. However, a tax deficit can be achieved by legacy solutions, even without having to accept the emergence of an inheritance community.
thomas weschle / editors finances.net
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