Death

# Inheritance, estates and wills

Those who put their estate in order while they are alive spare their loved ones a number of issues in the case of their death and reduce the formalities that survivors will have to deal with at a difficult time of grieving. Here you will find information and contacts at public authorities regarding inheritance, wills and estates.

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If you have established a power of attorney for health care and/or a care directive, you should register it in the Central Register of Health Care Providers of the Federal Chamber of Notaries.

A disposition of property upon death, for example a will, is placed in special official safekeeping at the local court during the person's lifetime. The custody data is transmitted electronically by the local court or notary's office to the Central Register of Wills and registered there.

Foreign special investment funds must submit a declaration of their turnover and distributions so that their tax bases can be determined.

  • Taxable transactions
  • Taxable acquisition as the basis for taxation (acquisition upon death)
  • Material tax exemptions
  • Personal tax allowances and tax brackets