Lifetime transfer to one child, care services and equalisation among co-heirs. How such benefits interact with the compulsory portion and crediting.
Mag. Bernhard Brandauer
Attorney · BRANDAUER Rechtsanwälte, Salzburg
Inheritance matters are handled by Mag. Bernhard Brandauer together with a coordinated team. We examine the will, compulsory portion, gifts and deadlines and tell you clearly where you stand.
Often one child already receives assets during the lifetime, for example a property by way of transfer. Other children feel disadvantaged after the death. Frequently it is also the case that one child cared for the deceased over a longer period. Both raise the question of how an equalisation among the heirs can look.
This article explains how lifetime transfers and care services are treated in inheritance law and how they relate to the compulsory portion and the crediting of gifts. It does not replace advice in an individual case but sets out the main lines.
Answer one short question about the nature of the benefit. You will receive a first assessment of the possible equalisation.
Already know you want to get in touch? Go straight to the enquiry form.
The answer indicates whether an equalisation among the heirs comes into consideration.
Where a child received assets during the lifetime, a crediting of gifts may come into consideration. It is meant to prevent individual heirs from being covertly favoured. The nature and value of the benefit and the will of the deceased are decisive.
An early survey of the benefits creates the basis for a fair distribution within the community of heirs.
Anyone who cared for a close person over a longer period may receive an equalisation under certain conditions. The extent and duration and the question whether the care was provided without adequate consideration are decisive. Clean documentation strengthens the position considerably.
In relation to the co-heirs the care effort should be recorded early and in a comprehensible way.
Where transfer and care come together, a clean separation of the services is important. A transfer in return for care has a different effect than a pure gift. Before any division the underlying agreements and their value should be clarified.
Only with ordered facts can it be assessed whether and to what extent an equalisation among the heirs is appropriate.
A transfer during the lifetime passes assets to a child before death. Economically this shifts substance out of the later estate. For the remaining heirs the question arises whether this benefit is taken into account in the case of inheritance.
Whether and how a transfer is credited depends on its legal classification. A gift is treated differently from a transfer in return for a consideration such as a right of residence or care. A precise examination of the agreement is therefore the first step.
Where a child cared for the deceased over a longer period, this service may justify an equalisation in relation to the co-heirs. The duration and extent of the care and the question whether it was provided without adequate consideration are decisive.
In practice an equalisation often fails for lack of evidence. Anyone who continuously documents care periods, activities and expenses creates a sound basis. A mere recollection is usually not enough in a dispute over the division of the estate.
Lifetime benefits can affect the compulsory portion of other entitled persons. Certain gifts are added in the calculation so that persons entitled to a compulsory portion are not curtailed by early transfers.
The crediting of gifts follows its own rules and time limits. Care services in turn can affect the equalisation in the other direction. Because of this interplay a careful list of all benefits and services makes sense.
In inheritance law, deadlines and evidence decide. Call us directly or send an email, callback within one business day.
Address
BRANDAUER Rechtsanwälte GmbH Giselakai 51 5020 Salzburg
Phone
+43 662 6280000