§§ 2265-2338 Gemeinschaftliches Testament, Erbvertrag, Pflichtteil
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409,00 €
inkl. gesetzl. MwSt.,
Beschreibung
Produktdetails
Einband
Leder
Erscheinungsdatum
29.11.2006
Herausgeber
Gerhard OtteVerlag
De Gruyter MoutonSeitenzahl
920
Maße (L/H)
25/25 cm
Gewicht
1680 g
Auflage
14. Neubearb.
Sprache
Deutsch
ISBN
978-3-8059-1016-3
In
2265 to 2302, minor law changes were taken into consideration (allowing the common will for partners of a registered partnership, introduction of the possibility of returning a testamentary contract to the contract owner). Also in the past, the right of the contract owner and even more so the right of the common will was but the topic of many decisions and many expressions of opinion in the literature. Thecommentary was thus further updated. The addition of the statutory share gains considerable meaning through the increasing number of life annuity asset transfers (for tax purposes), if all authorized statutory shares are not found with the allocation consideration. All questions concerning this are explained comprehensively and realistically in the commentary. The withdrawal of the statutory sharewhich has up to now been rather a "toothless tiger" suddenly received a new "bite" through the current decision of the Federal Constitutional Court, which the 2005 revision immediately recognized.
2265 to 2302, minor law changes were taken into consideration (allowing the common will for partners of a registered partnership, introduction of the possibility of returning a testamentary contract to the contract owner). Also in the past, the right of the contract owner and even more so the right of the common will was but the topic of many decisions and many expressions of opinion in the literature. Thecommentary was thus further updated. The addition of the statutory share gains considerable meaning through the increasing number of life annuity asset transfers (for tax purposes), if all authorized statutory shares are not found with the allocation consideration. All questions concerning this are explained comprehensively and realistically in the commentary. The withdrawal of the statutory sharewhich has up to now been rather a "toothless tiger" suddenly received a new "bite" through the current decision of the Federal Constitutional Court, which the 2005 revision immediately recognized.
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