Are grandchildren legal heirs
Otto S .: “My wife and I own an apartment building. We have regulated the succession to our two children with a Berlin will and a compulsory portion waiver by our children. However, my daughter married a divorced man, which is not a problem. But after my daughter's death, my son-in-law's son from his first marriage can expect a compulsory portion (from the father's side) because of the community of gains. But I want only my own two grandchildren, namely my son's daughter and my daughter's son, to enjoy the inheritance later on. How can I do this now? My wife is 73 years old and I am 74. "
You inform us that you have drawn up a Berlin will and have thus used your children as final heirs. So your children do not inherit until you and your wife have passed away. If your daughter then dies, the law stipulates that your daughter's son and her spouse each inherit half. The son of the son-in-law from the first marriage has no entitlement to a compulsory portion after the death of your daughter. Only when the son-in-law dies does his son inherit from his first marriage.
To ensure that your grandchildren inherit the estate from you and your wife, you and your wife could establish each other's prior heirs and determine that your children are subsequent heirs and that the grandchildren are subsequent heirs. Your mutual assets, which initially the children inherit, can then neither be sold nor encumbered by the children, nor can your children inherit the estate from you and your wife themselves. This discount goes directly to the grandchildren on the death of your children. However, it must be taken into account that the appointment of a subsequent heir becomes fundamentally ineffective 30 years after the inheritance has passed. If, for example, a child placed as a subsequent heir dies 30 years after the death of the last parent, the succession ordered in favor of the grandchildren is fundamentally ineffective. Since the arrangement of pre- and post-inheritances is also associated with disadvantages, this construction of the will requires detailed advice, also with regard to inheritance tax.
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