In the news: The first report on Cavalli’s death

CBS is one of the first to report the death of the star designer. Roberto Cavalli was the father of five children from his first marriage to Silvanella Giannoni and later of a son with his second wife, Eva Duringer, whom he married in 1980.

People loved Cavalli!

Roberto Cavalli has collaborated with various brands and sectors outside its main fashion brand. Notable collaborations include:

• Just Cavalli: This line was launched in 1998 and has been developed and distributed by Renzo Rosso’s OTB Group since 2011. Just Cavalli represents the youthful and lively side of Cavalli’s style
• Roberto Cavalli Home: Launched in 2012, this division creates luxury interiors and home accessories that showcase Cavalli’s distinctive aesthetic in furniture pieces
• Perfumes: Cavalli has launched a perfume line in partnership with Coty Inc
• Class Cavalli: This line includes outerwear for women and men and has been distributed by Swinger International since 2015

In addition, Roberto Cavalli launched a partnership with H&M in 2007 to create a special collection for the retailer. This included iconic clothing for men and women, including lingerie and matching accessories. This collaboration was significant as Cavalli was the first Italian designer to create a collection for H& M.

His last fashion show x Cavalli

Here are his 2 last shows, his last 4 seasons. Roberto Cavalli was known for his striking and distinctive style, which was often characterized by animal patterns and bright colors. Here are two short texts about his last two fashion shows that you could use in your blog post:

The last spring / summer show 2024

In Roberto Cavalli’s latest spring/summer 2024 collection, masterfully realized by Fausto Puglisi, we find a tribute to freedom and sensuality. The designs adorn the catwalks with a bold palette of wild patterns and ornate embellishments. Puglisi’s work reflects the quintessence of the Cavalli heritage – a synthesis of exotic elegance and an almost painterly attention to detail. Inspired by strong personalities such as Millicent Rogers and Georgia O’Keeffe, the pieces exude a raw yet refined power that both elevates and honors the wearer.

The last fall / winter 2023-2024

The fall/winter 2023-2024 collection remains true to the Cavalli ethos of self-confident and passionate femininity. Fausto Puglisi portrays a visionary woman who celebrates her freedom and embraces her wildness. Each piece in the collection is a celebration of luxurious materials, from seductive faux fur to rich denim and intricate dévoré, all fused in a palette of earthy tones and rich textures.

With this collection, Cavalli has left a final impression that both honors the past and looks boldly to the future.

The latest interviews with Roberto Cavalli

Roberto Cavalli on style, comfort and the difference between American and European men.

Roberto Cavalli x GQ Interview

In this fascinating interview, Roberto Cavalli shares his astute observations on the differences in fashion between America and Europe. With his usual eloquence and knowledgeable eye for style, the designer discusses how comfort and elegance can be combined in the modern man’s wardrobe. A must-read for any fashion enthusiast who wants an insight into the mind of one of fashion’s greatest designers.

Documentary: “The Italian Tiger”

This gripping documentary takes an intimate look at the life and unforgettable career of Roberto Cavalli, known as “The Italian Tiger”. From his humble beginnings to the heights of the international catwalks, this documentary traces the intrepid journey of a man who conquered the fashion industry with his ferocity and unrivaled talent. Immerse yourself in the world of Cavalli, where passion meets art.

The inheritance – will, inheritance tax and the compulsory portion

Without a will, the estate is distributed according to the rules of intestate succession. However, this is not always in the best interests of the testator. If a will exists, the assets can be distributed in a different way than the law provides for and persons not related by blood can also inherit. The creation of a will is therefore not only important to regulate the last will exactly, but also to avoid disputes in the family. Find out everything about wills and inheritance from the experts at IHV.

Bequeathing correctly during your lifetime – wills and the legal consequences

Without a will, the estate is distributed according to the rules of intestate succession. However, this is not always in the best interests of the testator. If a will exists, the assets can be distributed in a different way than the law provides for and persons not related by blood can also inherit. The creation of a will is therefore not only important to regulate the last will exactly, but also to avoid disputes in the family.

A will overrides intestate succession and can thus establish a new succession. Who is to inherit is determined by the testator. If more than one person is named, the assets are usually divided according to quotas. Writing a will also gives the testator the option of leaving individual things to certain people, for example a car, jewellery or property. However, these are not legally considered an inheritance, but a legacy. In order to avoid disputes about the estate, the estate can be distributed in a will in such a way that no disputes can arise.

If there is no will and a property is part of the estate, it becomes the property of the heirs. In most cases, a community of heirs is formed in which no one can dispose of the inheritance alone. When selling such a property, all heirs must agree. This fact can often lead to disputes within the community of heirs. In addition, the costs incurred for a notarial will are usually only half as low as the costs for a certificate of inheritance procedure that the heirs face if no will exists. In the will, the last will over the property can be regulated exactly and disputes and superfluous costs are saved for all involved.

Pre-heir and post-heir – tasks, duties and rights

The testator is free to determine the heirs and can therefore transfer his property to several persons in a temporal displacement. Accordingly, the subsequent heir receives his inheritance only after another person, in this case the previous heir, has inherited. The testator can, for example, choose an occasion or a time for the succession to occur, such as coming of age or passing the master’s examination.
The previous and subsequent heirs are both legal successors of the deceased, but do not form a community of heirs in which they would inherit at the same time, but rather inherit at staggered times due to the deceased’s instigation. The subsequent heir has an expectant right to the succession, and therefore, when the succession occurs, the inheritance of the previous heir is forfeited, the latter ceases to be an heir, and the inheritance accrues to the subsequent heir. In the event that the subsequent heir is already deceased at the time of the succession, the testator should take precautions and name further subsequent heirs.

The pre-heirs are also referred to as ‘temporary heirs’. Depending on the interpretation of the will, the pre-heirs only have certain powers of disposal over the estate and are therefore quite limited in what they can do. In addition, inheritance tax always falls on the pre-heirs at the beginning, as only they are legally named as heirs and thus bear the tax consequences.

Inheritance allowances – Inheritance taxes and gifts

In order to protect the heirs from a large financial burden, different tax rates and allowances apply depending on the degree of relationship. These allowances include various things that do not have to be taxed, so that the heirs do not have to pay the most as taxes, especially in the case of a large estate.
Pension allowances are payable if the partner or children were dependent on the financial support of the deceased. For spouses, the pension allowance is €256,000 provided the surviving spouse does not have a widow’s pension or occupational pension that is not subject to inheritance tax. For children, pension allowances apply which are staggered according to the age of the child at the time of death. Infants up to the age of 5 are entitled to a pension allowance of 52,000 euros. Starting from this point, the pension allowance decreases by approximately 10,000 euros every five years. Children aged 20 to 27 can therefore claim a pension allowance of 10,300 euros, but these allowances are only relevant if the children do not have their own pension payments, such as an orphan’s pension.

The other allowances, in addition to the pension allowances, are regulated according to the degree of relationship and are independent of existing survivors’ pensions or own assets. Accordingly, spouses and registered partners inherit an allowance of 500,000 euros. Children of the deceased or grandchildren of the deceased, if their parents die before the inheritance, can claim an allowance of 400,000 euros. Grandchildren whose parents are still alive can claim an allowance of 200,000 euros. Great-grandchildren or the deceased’s own parents are entitled to an allowance of 100,000 euros. All other heirs can claim tax allowances of 20,000 euros. To ensure that as little tax as possible has to be paid on inheritance, the testator can make important decisions long before death and specify them in the will.

Inheritance tax and gifts – all important information

Inheritance tax and gift tax are closely linked. Almost the same allowances apply as in the case of inheritance, however, the gift allowances may only be left tax-free once in ten years. Testators who wish to reduce the inheritance tax for their heirs must therefore start gifting their assets ten years before their death. In the case of patchwork families, this rule means that it can make sense to adopt the spouse’s children in order to bring the tax-free amounts into line with those of the biological children. The adoption does not affect the succession to the other biological parent.

In addition to tax-free allowances, there are also goods that are tax-free. For close relatives in tax class I, movable assets such as household effects or similar objects of daily use are tax-exempt if they do not exceed a value of 42,000 euros. For all other heirs, a value of 12,000 euros applies here. If works of art, archives or libraries are part of the estate, they are generally exempt from tax at a rate of 60 percent. If the estate includes a building in which one of the heirs lives, this can also be exempt from tax.

The compulsory part of the inheritance – disinheritance, will and inheritance contract

In principle, everyone is free to decide whom to appoint as heir and whom to disinherit. The testator does not have to justify in his will why he excludes a relative from the succession. However, an exclusion does not mean that the heir receives nothing, because every heir has a claim to a compulsory portion. This claim must be requested by the heir himself, because the certificate of inheritance does not record these compulsory portion claims. If a testator designates a person as sole heir, this means on the one hand that this person alone inherits the entire estate, but also that no one else should inherit who would actually be entitled to inherit.

Married couples can jointly disinherit close relatives in an inheritance contract or a Berlin will. In a classic form of the Berlin will, the spouses stipulate that the longer-living partner will be the sole heir and that the children will only inherit when both spouses have died. Thus, the parents disinherit their children until both are deceased. If someone is disinherited, the part of the inheritance that would have gone to this heir goes to the person who would have become the heir if the disinherited person had already died at the time of the inheritance.

Settling the inheritance – communities of heirs and intestate succession

Ideally, the heirs of a community of heirs would pay any debts swiftly from the estate and then dissolve the community of heirs by distributing the surplus according to shares. However, this is often not the reality. Disputes within the community of heirs often ensure that they remain unresolved for years after the inheritance. Each member of such a community of heirs has the right to demand dissolution at any time, even without good cause.
In order for a community of heirs to be dissolved without disputes, it is advisable to follow certain steps. From the correct valuation of the estate to inheritance taxes, there are important formalities to observe.

• Determine the estate

  Until the estate has been determined, a community of heirs cannot be divided. The heirs receive most of the information from the bank where the deceased had the accounts or deposits. In order to gain access to these, a certificate of inheritance or a will with a court opening protocol is required. However, debts are also part of the estate. In order to determine the estate completely, the debts and the assets should be compared and reconciled.

• Pay the debts of the estate

  The debts of the estate can be paid by the heirs of the community of heirs from the estate. It is not uncommon for items belonging to the estate to have to be sold for this purpose, such as real estate or land.

• The gifts and donations take into account

  If an heir has received gifts or donations from the deceased during his or her lifetime, these may be subject to equalisation. The gifts that are subject to equalisation increase the estate arithmetically and are deducted from the inheritance quota of the donee. Each heir can request information from the others about such gifts so that they are correctly taken into account.

• Sell the indivisible items

  If a true division is not possible for certain items, such as a property in the community of heirs, the heirs may have to sell this item or have it foreclosed. In order to do this, a realistic sales price must first be determined. If no agreement can be reached here, a partition auction can be initiated by one of the heirs.

• Distribute the divisible objects

  The inheritance is to be divided in the first place in nature by the heirs. Each heir can therefore take items for himself from the estate in agreement with the other heirs. Money and securities can be divided by the community of heirs according to their respective shares.

• The care services take into account

  If a child has cared for the deceased parent without consideration during his or her lifetime, compensation may be claimed for this. This must be appropriate to the duration, scope and value of the estate.

• The notary helps

  If an agreement cannot be reached, a notary can be called in by the community of heirs. This mediates between the heirs in order to reach an agreement as quickly as possible. However, it should be borne in mind that such assistance is associated with some costs.

• Consider the tax office

  Inheritance tax is always payable on an inheritance. However, some things from the estate can be deducted from the tax, such as the costs of the funeral or fees for the opening of the will.

The legal succession – this is how you inherit according to law

Legal succession regulates both the order of heirs and the individual amounts that are inherited. First the closest relatives, such as children and grandchildren, inherit and then the more distant relatives, such as nephews and nieces. Closer relatives generally exclude the more distant relatives from inheritance. The proportion to which the individual heirs inherit is documented in the certificate of inheritance. The legal succession is based on the Parantel – or order system. It divides the relatives into different orders. Accordingly, children and grandchildren of the deceased belong to the first order. Parents, siblings, nieces and nephews of the testator are assigned to the second order. The third order includes grandparents, uncles and aunts as well as cousins of the deceased. Spouses and registered partners are not considered relatives, but have the right of inheritance as spouses. This gives them a special status and limits the right of relatives to inherit. Relatives of the preceding order always exclude relatives of a subsequent order from the succession.

Learn more about intestate succession!

The partition auction in communities of heirs – the costs and the procedure

Objects such as real estate or land often give rise to disputes in communities of heirs. The ideas of how to proceed with the common property are too different and the participants cannot agree. Every heir has the right to demand a partition of the community of heirs at any time and thus to force its dissolution. In such a case, a partition auction can be the last resort to settle the disputes and dissolve the community of heirs.

Heirs without a will – depending on the degree of relationship

Although the spouse or registered partner is not considered a relative in the legal succession, he or she has a special position. If the deceased leaves both a spouse and children, the spouse inherits half of the estate and the children the other half. However, if there are more than three children, the spouse receives only one-fourth and the children divide the remainder among themselves. If there are only second-order relatives or grandparents, the spouse receives half of the estate and the second- and third-order relatives share the other half. If there are no relatives of the first, second or third order, the spouse inherits everything.

Heirs of the first order – children and grandchildren

The first order includes the children and grandchildren of the deceased. Non-marital children born after 1 July 1949 are also entitled to inherit. If a child of the deceased and the spouse are living at the time of death, both inherit half. If several children are living, the inheritance is divided between them and the spouse. If children of the deceased are already deceased, the grandchildren inherit.
Explained by example: If the deceased leaves his mother, his spouse, 2 children with two grandchildren each and a deceased child with one grandchild, the following succession results. The mother is not entitled to inherit because she belongs to the second order and there are heirs of the first order. The spouse and the two living children inherit in equal shares. The grandchild of the deceased child takes the place of the parent in the succession and thus inherits in equal shares with the two living children and the spouse. The grandchildren of the living children also do not inherit.

Heirs of the second order – parents and siblings

If there are no children or grandchildren, the heirs of the second order. The second order includes parents, siblings, nephews and nieces. If both parents of the deceased are alive at the time of death, the estate is divided in half. However, if one parent is already deceased, the descendants of this parent, i.e. siblings or nieces and nephews of the deceased, take their place.
Explained by example: The testator leaves his mother, a sister with two children, a nephew of the deceased brother and a half-sister from the father’s second marriage. The inheritance is therefore distributed as follows: One half of the estate goes to the mother’s line and the other to the father’s line. Since the mother is still alive, she receives half of the inheritance. Since the father is already deceased, his inheritance falls to his children. In this case, to the sister, the deceased brother and thus to the nephew of the deceased and to the half-sister from the second marriage. These three divide the other half of the inheritance. The children of the still living sister do not inherit.

Heirs third order – grandparents and aunts / uncles

If the deceased leaves only heirs of the third order, the inheritance is divided as follows. The inheritance of the deceased falls to the grandparents and their descendants. If a grandparent has already died, the inheritance also falls to the aunts, uncles, cousins of the deceased.
Explained by example: If the testator leaves only his grandmother and an aunt with two children, they inherit as follows. The grandmother receives half of the estate. Since the grandfather is already deceased, his descendants inherit his share. In this case, therefore, the aunt inherits the other half of the estate. However, the two children do not inherit.

Inherit debts – form and deadlines

To disclaim the inheritance requires some rules. Simply notifying the family or simply having no reaction to the inheritance is not enough. The form is very crucial. The heir must make a disclaimer to the probate court either in the form of a transcript or in a publicly notarized form. However, a simple letter is not sufficient. A personal appearance before the probate court is also possible. There, the heir explains his or her request and a judicial officer records it in writing. The local court in whose district the deceased had his or her last residence is responsible in each case. However, not only the form is very decisive for the success of the disclaimer, but also the content and the deadline of the declaration. This must clearly state why the inheritance does not want to be accepted. The reasons should be clearly listed. These may include, for example, that the estate consists mainly of debts.

The declaration is subject to a so-called six-week period. If the inheritance does not wish to be accepted, the relevant declaration must be submitted to the competent probate court within six weeks, otherwise the inheritance is deemed to have been accepted.
Generally speaking, the probate court does not have a duty to bring. The heirs are only notified of the inheritance if there is a will or if they succeed to the inheritance because, for example, someone else has already disclaimed the inheritance. In all other cases, the heirs are assumed to know whether or not they inherit anything from a deceased family member.

More on inheriting debt!

The inheritance – the deadlines, costs and most important information

The inheritance does not always hold only good things in store for the descendants. Even if many dream of riches and expensive jewellery, debts or dilapidated real estate can also be part of the estate. In such cases, it is possible to disclaim the inheritance within a certain period of time and in accordance with certain criteria.

To disclaim the inheritance requires some rules. Simply notifying the family or simply having no reaction to the inheritance is not enough. The form is very crucial. The heir must make a disclaimer to the probate court either in the form of a transcript or in a publicly notarized form. However, a simple letter is not sufficient. A personal appearance before the probate court is also possible. There, the heir explains his or her request and a judicial officer records it in writing. The local court in whose district the deceased had his or her last residence is responsible. If the deceased is German, but had his residence abroad, the Berlin-Schöneberg Local Court is responsible. In Baden-Württemberg there is a special regulation. In this federal state, the state notary’s office is your contact.

However, not only the form is very decisive for the success of the disclaimer, but also the content and the deadline of the declaration. This must have clearly listed why the inheritance does not want to be accepted. The reasons should be clearly listed. These may include, for example, that the estate consists mainly of debts. The declaration is subject to a so-called six-week period. If the heir does not wish to accept the inheritance, the relevant declaration must be submitted to the competent probate court within six weeks, otherwise the inheritance is deemed to have been accepted. The cut-off date is assumed to be the day on which you learned of the inheritance, which usually coincides with the day of death. The deadline is only extended in certain exceptional cases. For example, if the deceased or the heir himself is abroad at the time of death, the six-week deadline can be postponed.

Pass on right during lifetime

Without a will, the estate will be distributed according to the rules of legal succession. However, this is not always in the interest of the testator. If a will exists, the estate can be distributed differently than provided for by law and even persons who are not blood relatives can inherit. The drawing up of a will is therefore not only important to regulate the last will and testament exactly, but also to avoid disputes in the family.

Frequently asked questions are above all:

• What is the compulsory portion of the heir?
• What is the compulsory portion of the heir?
• What does the spouse inherit?
• What is the legal succession?

The will regulates everything

A will overrides the legal succession and can therefore determine a new succession. The testator determines who is to inherit. If several persons are named, the assets are usually divided according to quotas. Writing a will also enables the testator to leave individual things to certain persons, such as a car, jewellery or real estate. However, these are not legally regarded as heirs, but as bequests. In order to avoid disputes about the estate, the estate can be distributed in a will in such a way that no points of dispute can arise.

Wills can be drawn up with or without a notary. If a will is drawn up without a notary, a number of things must be taken into account. The author must be at least 16 years old and “testable”, i.e. in full possession of his intellectual powers. The will must be written by hand, because computer printouts are not sufficient as a valid will. If the will is several pages long, each page should be numbered, stapled together and each page uniformly dated and signed. A clear heading, like “Testament” or “My Last Will” is recommended to make the purpose of the writing clear.

However, if a will is drawn up with the help of a notary, this means that the testator has given his last will and testament verbally to a notary for the record. This is particularly important if real estate is part of the estate, as either a certificate of inheritance or a notarial will is required for transfer to the land register. If a notarial will exists, the heirs are spared the costly and time-consuming inheritance certificate procedure.

Heaving without a will – the legal succession takes effect

The legal succession regulates both the order of the heirs and the individual quantities that are inherited. First the next relatives inherit, like children and grandchildren and afterwards the more distant relatives, like nephews and nieces. Closer relatives generally exclude more distant relatives from the succession. The rate at which the individual heirs inherit is documented in the certificate of inheritance. The legal succession depends on the Parantel or order system. It divides the relatives into different orders. According to this, children and grandchildren of the testator belong to the first order. Parents, siblings, nieces and nephews of the testator are assigned to the second order. The third order includes grandparents, uncles and aunts as well as cousins of the testator. Spouses and registered civil partners are not regarded as relatives, but have the right of spouse inheritance. This gives them a special position and restricts the right of inheritance of the relatives. Relatives of the previous order always exclude relatives of a subsequent order from the succession.

The spouse

The spouse or registered partner is not considered a relative in the legal succession, but has a special position. If the deceased leaves behind both spouse and children, the spouse inherits half of the estate and the children the other half. However, if there are more than three children, the spouse receives only a quarter and the children divide the rest among themselves. If there are only second order relatives or grandparents, the spouse receives half of the estate and the second and third order relatives share the other half. If there are no relatives of the first, second or third order, the spouse inherits everything.

The first-order heirs

The children and grandchildren of the testator are counted to the first order. Nonmarital children born after 1 July 1949 are also entitled to inheritance. If a child of the testator and the spouse lives at the time of death, both inherit half. If several children live, the inheritance is divided between them and the spouse. If the deceased’s children have already died, the grandchildren inherit.

The heirs of the second order

If there are no children or grandchildren, the heirs shall be of the second order. The second order includes parents, siblings, nephews and nieces. If both parents of the deceased live at the time of death, the estate is divided equally. However, if one parent has already died, the descendants of that parent, i.e. siblings or nieces and nephews of the deceased, take this place.

Third order heirs

If the deceased leaves only heirs of the third order, the estate shall be divided as follows. The grandparents and their descendants shall inherit the estate of the deceased. If a grandparent is already deceased, the inheritance also falls to the aunts, uncles, cousins and cousins of the testator.

Adopted children

An adoption gives a child the legal relationship. If the child is a minor at the time of adoption, it acquires the legal status of a joint child of both spouses and thus belongs to the heirs of the first order. Thus not only the adoptive child inherits from the parents, but also vice versa. With the adoption, however, the child loses every claim, all rights and duty to the blood relatives and is therefore no longer entitled to inherit from the natural parents. This is not the case for adopted children who are of full age. The relationship to the biological parents does not expire and so an adopted child of full age can be entitled to inherit from up to four parts of the inheritance, the biological and the adoptive parents. However, there is no legal right of inheritance against the relatives of the adoptive parents.

Herit debts – reject inheritance or not?

An inheritance does not primarily mean wealth and new possessions. An inheritance is often burdened with debts and means a lot of responsibility for the heirs. After death, the heirs not only take over the assets, but also the rights and obligations of the deceased. If this includes debts, the heirs are also liable with their private assets. If it is clear from the outset that the debt is inherited, the inheritance can be rejected within the six-week period. If it only becomes apparent later that the estate is encumbered with debts, an application for insolvency can be filed. The private assets of the heir are thus protected and the debts only have to be repaid from the estate. If there is an inheritance case, the inheritance should be carefully examined and examined for debts. The inheritance can be refused by any heir. This is particularly useful if debts or real estate in need of renovation are part of the estate.

Reverse the inheritance – depending on the situation, sensible

The inheritance does not always provide only good things for the descendants. Even if many dream of riches and expensive jewellery, debts or dilapidated real estate can also belong to the inheritance. In such cases it is possible to reject the inheritance within a certain period of time and taking into account certain criteria.

No heir is obliged to accept the inheritance. This is possible above all for the protection of the heirs, because this gets not only the fortune, but also the debts of the deceased, for which it is responsible with the own private fortune. So before an heir is started or struck, each heir should first of all get a precise overview of the financial circumstances and debts of the deceased. These include bank balances, securities, valuables, land and real estate as well as funeral expenses, loans, maintenance arrears and compulsory portion claims. The costs of administering an estate or opening a will can also be added. If this examination reveals that there is more debit than credit, it makes sense to reject the inheritance. If the estate includes real estate in need of renovation, a detailed examination is also necessary. If the inheritance is taken up, a lot of money has to be invested in the renovation work, which can be very expensive depending on the case. So consider carefully whether or not you want to take up the inheritance in such a case.

Once an inheritance has been accepted or the deadline has been exceeded, there is usually no turning back. However, here again exceptions confirm the rule. In certain cases it is possible to withdraw from the inheritance afterwards. If, for example, it comes to light after acceptance of the inheritance that the estate contains a high credit of the deceased, of which you knew nothing until then, the acceptance of the inheritance can be challenged. As a prerequisite, however, you must have had comprehensive knowledge of the assets and debts of the estate. However, if the heir wishes to challenge the assumptions because the six-week period was not known or it was not clear when it would begin, a good lawyer can do the same.

Heirloom rejected due to overindebtedness

In the opposite case, there are also some possibilities. If the inheritance has been rejected due to over-indebtedness and it turns out afterwards that the inheritance does not contain as many debts as initially assumed, the rejection cannot be contested. However, if it turns out afterwards that securities or real estate belong to the estate of which you had no knowledge at the time of the disbursement, a challenge is indeed possible. The challenge must be made in writing and justified to the probate court within six weeks of the error being discovered.

Free heir’s allowance

In order to protect the heirs from a large financial burden, different tax rates and allowances apply depending on the degree of kinship. These allowances include various things that do not have to be taxed so that the heirs do not have to pay most of the tax, especially in the case of a large estate.

Financial relief for heirs

This includes the allowances to be paid if the partner or the children were dependent on the financial support of the deceased. For spouses, the pension allowance amounts to 256,000 euros provided the surviving spouse does not have a widow’s pension or a company pension for which no inheritance tax is payable. If such a pension is available, the value of the pension is determined based on the expected duration of the benefits and the benefit allowance is reduced by this value. For children, benefit allowances apply that are graduated according to the child’s age at the time of death. Infants up to the age of 5 years are entitled to a pension allowance of 52,000 euros. Starting from this point, the allowance falls by approx. 10,000 euros every five years. Children aged 20 to 27 can therefore claim a pension allowance of 10,300 euros, but these allowances are only relevant if the children do not have their own pension, such as an orphan’s pension.

The other allowances, in addition to the pension allowances, are regulated according to the degree of kinship and are independent of the surviving dependant’s pension or one’s own assets. Accordingly, spouses and registered civil partners inherit an allowance of 500,000 euros. Children of the deceased or grandchildren of the deceased, if their parents die before the inheritance, can claim an allowance of 400,000 euros. Grandchildren whose parents are still alive can claim an allowance of 200,000 euros. Great-grandchildren or the deceased’s own parents are entitled to an allowance of 100,000 euros. All other heirs can claim an allowance of 20,000 euros. So that as little tax as possible has to be paid in the case of inheritance, the testator can make important decisions long before death and determine them in the will.  Only what remains after deduction of the tax-free amounts from the estate is taxable. Each taxable acquisition is rounded down to a full 100 €. The individual tax rates for inheritance tax depend on the different tax classes of the heirs and are also graduated progressively.

Gifts and inheritance tax – the allowances

Inheritance tax and gift tax are closely linked. Almost the same allowances apply, but as in the case of inheritance, the tax-free allowances may only be transferred once every ten years. Testators who wish to reduce inheritance tax for their heirs must therefore start giving away their assets ten years before their death. In the case of patchwork families, it follows from this regulation that it may be sensible to adopt the spouse’s children in order to equate the tax allowances with those of the natural children. The adoption does not influence the succession to the other biological parent.

A gift thus actually makes it possible to save on inheritance tax. The testator must be aware of these possibilities and use them in a targeted manner in order to have to pay less of an inheritance tax. Nonmarital partners must bear in mind that even long-term civil partnerships only allow the given tax-free amounts if they are officially recognised, either by marriage or by registration of the partnership.

Duty part despite disinheritance – you have these rights

Basically every person can decide freely who he/she will appoint as his/her heir and whom he/she will disinherit. The testator does not have to justify in his will why he excludes a relative from the succession. However, an exclusion does not mean that the heir receives nothing, because every heir has a right to a compulsory portion. This claim must be requested by the heir himself, because these compulsory portion claims are not noted in the certificate of inheritance. If a testator determines a person as sole heir, this means on the one hand that he alone inherits the entire estate, but also that no one else should inherit who would actually be entitled to inherit.

Married couples can disinherit close relatives together in an inheritance contract or a Berlin will. In a classic form of the Berlin will, the spouses stipulate that the longer living partner is the sole heir and the children only inherit when both spouses have died. The parents disinherit their children until both have died. If someone is disinherited, the part of the inheritance that would have been due to this heir falls to the person who would have become the heir if the disinherited person had already died at the time of the inheritance.

In spite of a disinheritance, close relatives are entitled to a part of the property. This fact is based in law on the duty of care which the deceased has for his close relatives even after his death. However, this only applies to the next of kin, who are determined as follows according to the law: Close relatives include both legitimate, non-marital and adopted children, the spouse as long as the marriage is still effective at the time of inheritance, partners in a registered same-sex partnership and parents of the testator as long as there are no children. Grandchildren are only entitled if they have been excluded from the inheritance and their parents are no longer alive. Siblings and grandparents of the deceased are not entitled to a compulsory participation and are therefore not to be understood by law as close relatives. Anyone who is disinherited must assert a right to the compulsory portion himself against the other heirs. Under special circumstances, it is possible for parents to disinherit their children completely and also to withdraw the compulsory portion from them. This wish must be expressly ordered and justified in the will.

Preliminary inheritance and subsequent inheritance – determined in the will

The testator is free to determine the heirs and can therefore transfer his assets to several persons in a time transfer. The heir receives his inheritance only after another person, in this case the previous heir, has inherited it. The testator can, for example, choose an occasion or a time for the occurrence of the subsequent succession, for example the age of majority or the passing of the master craftsman’s examination. The previous heir and the subsequent heir are both legal successors of the testator, but do not form a community of heirs in which they would inherit at the same time, but inherit at a different time due to the cause of the testator. The heir has an expectant right to the subsequent inheritance and thus the heir of the previous heir lapses in the event of subsequent succession, the latter ceases to be the heir and the inheritance accrues to the subsequent heir. In the event that the subsequent heir has already died at the time of the subsequent inheritance, the testator should make provisions and name further subsequent heirs.

Pre-heirship and post-heirship are often used by spouses to ensure that all joint assets remain in the family. The spouses nominate the other as the previous heir and the common children as the subsequent heirs. Even in the event of a remarriage after the death of a spouse, the assets cannot be bequeathed to the new spouse.

The communities of heirs – open communication and agreement

A community of heirs describes all the heirs of a testator. This comes into force when there is more than one heir and a community of heirs is automatically formed. The community of heirs, however, loses its effect at the beginning of an inheritance dispute. However, a dispute does not necessarily have to occur in a community of heirs. Since there are often disputes about the objects of inheritance in communities of heirs, many communities of heirs still exist many years after the death.

Discussing a community of heirs

In the ideal case, the heirs of a community of heirs pay any debts quickly from the estate and then dissolve the community of heirs by distributing the surplus according to shares. However, this is often not the reality. Disputes within the community of heirs often ensure that these remain unresolved for years after the inheritance. Every member of such a community of heirs has the right to demand dissolution at any time, even without good reason.

pay debts and distribute inheritance

In order for a community of heirs to be dissolved without disputes, it is advisable to follow certain steps. From the correct valuation of the estate to inheritance taxes, there are important formalities to be observed.

Pay the debts of the estate

The debts of the estate can be paid from the estate by the heirs of the community of heirs. It is not uncommon for objects belonging to the estate to be sold, such as real estate or land.

The indivisible objects sell

If a real division is not possible for certain objects, such as a property in the community of heirs, the heirs may have to sell or force the object to be auctioned. In order to do this, a realistic selling price must first be determined. If there is no agreement here, a division auction can be initiated by one of the heirs. Distribute the divisible objectsThe heir is primarily to be divided in nature by the heirs. Each heir can therefore take objects from the estate for himself in agreement with the other heirs. Money and securities can be divided by the community of heirs according to the respective shares.

The donations and endowments take into account

If an heir has received benefits or gifts from the testator during his lifetime, these may be subject to compensation. Gifts that are subject to extinguishment increase the estate mathematically and are deducted from the recipient’s inheritance quota. Each heir may ask the others for information on such benefits so that they can be taken into account correctly.

Consider the tax office

An inheritance is always subject to inheritance tax. However, some things from the inheritance can be deducted from the tax, such as the cost of the burial or fees for opening the will.

Calculate the discount

A community of heirs cannot be divided until the estate has been determined. The heirs receive most of the information from the bank where the deceased had the accounts or deposits. In order to obtain access to these, a certificate of inheritance or a will with a court opening record is required. However, the debts are also part of the estate. In order to determine the complete estate, the debts and the assets should be compared and balanced.

The notary helps

If an agreement cannot be reached, a notary can be called in by the community of heirs. The notary mediates between the heirs in order to reach an agreement as quickly as possible. However, it should be borne in mind that such assistance is associated with some costs.

Consider the nursing services

If a child has cared for the deceased parent during his or her lifetime for no consideration, compensation can be claimed for this. This must be commensurate with the duration, scope and value of the estate.

The partial auction – the last resort for communities of heirs

Objects, such as real estate or land, often give rise to disputes in communities of heirs. The ideas of how to deal with the joint property are too different and the parties cannot agree. Every heir has the right at any time to demand a dispute of the community of heirs and thus to force its dissolution. In such a case, a partition auction may be the last possibility to settle the disputes and resolve the community of heirs.

The partition auction involves some risks which should be well thought out in advance. The real estate could be sold below value and lead to low profits for the heirs. There are some alternatives that exclude these risks. The property can be sold privately, saving on application, legal and attorney fees. In addition, the heirs can choose the buyer themselves and thus ensure that the property is not sold below value.  Another alternative is voluntary auctioning. The community of heirs can turn to a public auctioneer who organises and conducts an auction. The advantage for the heirs is that the minimum bid can be determined by the heirs themselves and there is therefore no risk of an auction below value. In both cases, however, the community of heirs must agree unanimously to the sale of the property.

We remember a great artist

But remember the Rick Genest, who took the world by storm as a zombie boy, who had a good life, a wife and children.

• In best memory of a real entertainer, here our last Interview with Rick Genest / Zombie Boy

Our last interview with Rick aka Zombie Boy

Official Release after his death on Instagram

More of Rick Genest on Instagram.

https://www.instagram.com/p/BmBtw27llkQ

Rick Genest – Life, Inspiration, Super Model

Rick Gin is an inspiring personality for us, raised in Canada, he rebelled early on, and was later even a squatter. He got his first tattoo at the age of 16, at the age of 19 he decided to tattoo himself completely to and “undead people” with tattoo templates which he combined little by little to create something completely new.

Who was Rick Genest?

The most important facts about one of the greatest men models of our time! Read more in the interview with Rick (above).

• First tattoo with 16 years a “Jolly Rogers”
• He was punk, anarchist and squatter in Montreal
• At 19 he decided to become a “living corpse”.
• Born: August 7, 1985 in LaSalle, Montreal, Canada
• Died: August 1, 2018, Le Plateau-Mont-Royal, Montreal, Canada
• Was in movies like 47 Robin (2013), Carny (2009) and Love at Last Sight (2014)
• He was on the catwalk with 1.78 m

Rick Genest: The last instagram posting before his death

https://www.instagram.com/p/Bl-1ZAUFizw

Heartbroken: Friends and loved people

Absolutely heartbroken. Rest in Power, Zombie Boy. Sending all my condolences and love to Rico’s family and friends. If you ever need help, reach out. 1-800-273-8255 is the number for the National Suicide Prevention Lifeline. You’re not alone pic.twitter.com/AuapCxj2FU

— NICOLA FORMICHETTI (@formichetti) August 3, 2018

Rick x L’Oreal: Famous Uncovered Video

Thank you very much for the interview.

R I P

Following: Interview, video and photos.

A photo posted by Sophia Thomalla (@sophiathomalla) on Aug 20, 2016 at 7:14am.

Our interview quickie at the end of 2015 with Oliver Rath:

FIV: Oli, your photographs are impressively different, reminiscent of the 1920s, coupled with a portion of provocation. How would you describe your style?

I usually look at my pictures from third person for months to judge them myself. When they have survived that, they are like little babies to me.

FIV: Why do you like to provoke so much, for example with a lot of naked skin and bizarre poses?

Often it is pure manipulation that provokes, if I succeed.

FIV: So much creativity! Where do you get your inspiration from?

I love comics, Star Wars, fairy tales, and quirky stories that life throws my way.

Oliver Rath – photographer, Berliner, lateral thinker

As an addendum, a video interview by German-Ness. It was made shortly before, in 2015: Photographer and provocateur Oliver Rath shows her his ‘Berlin Bohème’ for one day. Besides a spontaneous photo shoot with lots of naked skin, they pay a visit to the ‘Stay Free Kollektiv’, a commune consisting of artists and spirituals.

FIV: Do you want to send a message to the world with your pictures?

I am incredibly happy when I succeed with one or the other picture. I see it as my destiny to leave a sign.

FIV: Is there anyone you would like to work with in the future? Maybe a certain model?

Yes, Jean Reno!

FIV: How did you get into photography?

Like the flower to the child, I really started with flowers to get a feel for light. Later I liked to photograph monkeys.

FIV: Was it always your dream to start as a photographer, or did you originally have other plans or dreams for your professional future?

Once I wanted to be a kindergarten teacher. The temperament of my 2 children could fill a class.

FIV: It’s not easy to make a name for yourself in this business. There are so many photographers and those who would like to be. You made it! What makes you and your work stand out?

It would scare me if I had a secret recipe for that.

A photo posted by oliver rath (@oliverrath) on Mar 31, 2016 at 11:21am.

A photo posted by oliver rath (@oliverrath) on Mar 25, 2016 at 10:23am.

A photo posted by oliver rath (@oliverrath) on Mar 12, 2016 at 2:46am.

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FIV: When was your moment when you realized, “I did it!” ?

When a nun hit my camera with her bag because the lady in front of her wasn’t wearing enough.

FIV: You moved to Berlin in 2010. What fascinates you about the capital?

Berlin was my first wife, she made me a man.

FIV: What is the artist scene like in Berlin? Are there many opportunities for photographers?

If you don’t subject yourself to too much sensory overload and try to concentrate on the essentials, Berlin is beautiful.

FIV: The fashion and artist business can be tough and exciting. What motivates and strengthens you in stressful and difficult times? Do you have a motto in life?

Don’t lose your dreams.

FIV: What could you not live without in your daily life?

Good books

FIV: When you are not behind the camera, where do people meet you in Berlin?

Quite simple: in front of the camera.

FIV: What kind of person is behind the so talented, creative, provocative and successful photographer Oliver Rath? What do your friends appreciate about you?

I’m reliable. When my friends need me, I am there for you.

FIV: What does happiness mean to you?

Believing in what comes to pass.

FIV: Last but not least, can we look forward to something new from you in the near future?

Right now, I’m still mulling it over.

FIV: Thank you for the interview, dear Oli.

Interview with Oliver Rath – A true original

R I P

Oliver Rath, died August 20, 2016. his work, photos & more:

• Www.rath-photografie.de
• Www.oliver-rath.com

A photo posted by oliver rath (@oliverrath) on Aug 15, 2016 at 7:08am.

A photo posted by oliver rath (@oliverrath) on Jul 29, 2016 at 4:32 am.

A photo posted by oliver rath (@oliverrath) on Jun 29, 2016 at 2:22am.

A photo posted by oliver rath (@oliverrath) on Jun 3, 2016 at 4:18 pm.

A photo posted by oliver rath (@oliverrath) on May 14, 2016 at 12:20 pm.

A photo posted by oliver rath (@oliverrath) on Apr 11, 2016 at 2:43 pm.