Community of heirs

If the testator leaves several heirs, the estate becomes common property of the heirs according to § 2032 BGB. The heirs manage the estate jointly in accordance with § 2038 BGB; They are jointly and severally liable for inheritance liabilities according to § 2058 BGB. The heirs thus form a community of heirs; they can only access the joint assets (special assets) as a joint hand.

The joint partnership is not recognized under tax law, § 39 II No. 2 AO assumes a community of fractions. As a result, the economic goods to which the community of heirs are entitled in full are assigned to the participants individually.

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