- The position of the beneficiary of the compulsory portion who is lacking information about the estate,
- the position of the heir who is facing the outflow of liquidity resulting from the estate tax and besides is exposed to the payment claim of the beneficiaries of the compulsory portion at the same time,
- and finally the position of the testator who wants to limit or exclude the compulsory portion of his descendant for whatever reason.
Due to the knowledge of all these divergent legal positions, our lawyers are able to insistently represent your interests in such a dispute. In some cases, the entitlement to a compulsory portion provides an attractive option for the optimal inheritance tax structuring. Another possibility might be to tactically disclaim the inheritance and reject it, if it is restricted by a testamentary burden and therefore turns out to be economically disadvantageous in comparison to the right to a compulsory portion. Beyond that, a good and detailed legal advice at the beginning of a possible lawsuit may reveal that the dispute does not pay off for the parties. In some cases, especially when the testamentary disposition is not unambiguous, a settlement out of court can provide an appropriate solution as well. This can also lead to positive inheritance tax effects. This way even definitive tax assessments can be modified retrospectively, if the legal wording is precise enough. Those who take advice on time do not have to be at the mercy of fate and have the opportunity to gain clarity about their true legal position.