Sole heir to the estate

Sole heir – The sole heir is the one who receives the entire estate of a deceased person. However, if there are several legal heirs, the heir becomes the sole heir if he is expressly mentioned as the only one in the will. The acceptance of the inheritance is also accompanied by rights and obligations. On the one hand, the principle of “all or nothing” applies, i.e. the heir inherits the entire estate and cannot just pick and choose his or her share, on the other hand, inheritance tax must be paid on the entire inherited estate.

Sole Heir at a Glance: The overall inheritance of an estate

  • Sole heir to an estate
  • If there are several legal heirs, the sole heir must be explicitly mentioned in the will
  • The heir must claim the entire estate or nothing at all, there is no partial inheritance
  • Inheritance tax must be paid on the inheritance

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