The wife thus only became the first heir to her children or grandchildren
If one of them should die before the testator and his wife, the respective grandchildren should take their place as replacement heirs (Ref .: 34 Wx 434/18).
The previous heir must receive the inheritance
The wife thus only became the first heir to her children or grandchildren. As the previous heir, she had the duty to receive the inheritance for the subsequent heirs. In particular, a previous heir cannot dispose of land without the consent of the subsequent heir.
To ensure this, a so-called post-heir note is entered in the land register of the property in question. This indicates that the property is part of the estate of the deceased man and as such is not part of the wife’s property, which she could freely dispose of.
Subsequent heirs notarized the change
In the event of a dispute, however, the woman wanted to take the property out of her husband’s estate and transfer it to her own property so that it could later be sold freely. To do this, she obtained the notarial approval of her children as heirs. With this document, the previous heir applied to the land registry to delete the post-heir note. The land registry refused to delete the note from the land register because the grandchildren had not given their consent as replacement heirs.
Wrong, judged the judges. The consent of the grandchildren is not required. If the grandmother had wanted to sell the property that was tied to subsequent heirs directly to uninvolved third parties, she could have done so with the consent of the subsequent heirs. The consent of the grandchildren would not have been necessary, as they were only designated as successors in the event that a child died earlier. So far they had not yet come into play.
Subsequent heirs can release the previous heir from duty
In the opinion of the OLG judges, nothing else can apply if a piece of property – as here – is to be removed from the estate that is linked to subsequent heirs. This is also a disposal of the property. The subsequent heir note in the land register can thus be deleted with the consent of the subsequent heirs.
The event industry lost a large part of its income due to the corona measures. In Stuttgart they are demanding help from the federal government.
The event industry in Baden-Württemberg is worried about its future in the wake of the corona pandemic. The existence of many companies is acutely threatened, said Patrick Fischer from Dosoni-Veranstaltungsstechnik, who is co-organizing a rally in Stuttgart today to draw attention to the situation in the industry.
Because of the official requirements, an important branch of the economy was deprived of its working basis practically overnight. The government’s previous aid did not work, which is why the mostly medium-sized companies are not being helped. The organizer expects up to 350 participants in the capital of Baden-Württemberg.
It is said to be the second rally in Stuttgart. From now on, demonstrations are to take place weekly until September. A large demonstration is planned in Berlin soon. At the end of July, the state government of Baden-Wuerttemberg decided on an aid program for companies and self-employed people in the showman’s trade, the event industry and the taxi trade in the form of a repayment subsidy.
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State Economics Minister Nicole Hoffmeister-Kraut (CDU) said: “With its commitment, the event industry contributes to the rich cultural and community life in our country. The companies are hardest hit by the Corona crisis due to the ban on major events.expository essay about technology The greatest financial burden for many are repayments on loans. “
Berlin (dpa / tmn) – It shouldn’t be over with death: Many people want to leave something lasting behind. There are many ways in which wealth can still do good after death.
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Testators can, for example, make money or other assets available to a foundation or a non-profit association. But which recipient can be considered for this?
Activity or annual reports often provide guidance when making a decision, explains Max Mälzer. The lawyer is the managing director of the German Donation Council based in Berlin. Non-profit associations, foundations and organizations regularly show how they have used their funds. “Serious organizations describe specific projects and don’t just print professional photos,” explains the representative of the umbrella association of charitable organizations that collect donations in Germany.
The decision must be made without pressure
Important: The decision should be made carefully. “Anyone who builds up emotional pressure and tells the seriously ill, for example, that they have to repent with sums of money, is taking advantage of a forced situation. That is not serious.”
Those who already know what they want to use their assets for have another option: get involved with a foundation. “Often the foundation also has the purpose of keeping memories of oneself alive by naming them after oneself or one’s parents,” says Paul Grötsch, lawyer specializing in inheritance law.
Regardless of the motivation: “Foundations are created for the long term and have a specific purpose,” explains the managing director of the German Forum for Inheritance Law in Munich. “The assets that are brought into the foundation may not normally be used up.” The foundation’s goal is pursued with the proceeds.
Donors support a specific goal
Corporations benefit from an exemption if they are recognized as non-profit: they do not have to pay corporate income tax, trade tax or inheritance tax. “The tax code specifies what is recognized as charitable,” says Wolfgang Stückemann. “For example, the promotion of youth and elderly care, art and culture or sport,” lists the lawyer specializing in inheritance law. The tax office must recognize the non-profit status.
If you cannot bring that much into the foundation, it is best to set up a dependent foundation, explains Stückemann. “Dependent foundations are linked to another unit, for example a bank, savings bank or a larger foundation,” says the chairman of the board of directors of the German Donation Council. “You are not a separate legal entity, but rather trustees decide.”
Only the tax office has to approve their establishment. With a low capital of less than 100,000 euros, it is better to choose this form. “With an independent foundation you have a lot of work, for example with taxes,” explains the lawyer.
It doesn’t work without money
There is no minimum amount for the foundation, says Grötsch. In practice, however, many tax offices require endowment capital of at least 25,000 euros for dependent foundations and 100,000 euros for independent foundations, according to Stückemann’s experience.
Setting up an independent foundation requires a little more bureaucracy: the foundation supervision of the respective federal state must approve, and there must be a board, says Stückemann.
In the opinion of the experts, anyone who has decided to set up the foundation has the choice whether to initiate the foundation while still alive – or whether to do so in the will. “If you set up the foundation before you die, you can help define the pursuit of goals and experience how it begins to work,” says Stückemann.
There is no withdrawal after the foundation
The early founding has one catch: You commit yourself. “The money is permanently gone, even if the founder later has money problems, he can no longer access it,” says Grötsch.
That is why the second option is also popular: in the will, the testator can provide that a foundation is established upon death. “Usually you use an executor to do this and you should give him precise instructions,” advises Stückemann.
Whatever the benefactors’ decision, lawyer Grötsch advises against making the plan known in advance: “That arouses certain expectations and can be a psychological hurdle to change your decision.”
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The Corona crisis hit the Frankfurt airport operator Fraport hard. The business figures are looking bleak – that will likely affect jobs too.
The slump in air traffic during the Corona crisis tore the Frankfurt airport operator Fraport deep into the red in the second quarter. The bottom line was a loss of around 182 million euros after a profit of 127 million euros a year earlier, as the Dax-listed company announced on Tuesday in Frankfurt.
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CEO Stefan Schulte expects traffic declines in the high double-digit percentage range at the home location and at the international airports for the current year. The bottom line is likely to be a significant loss for the year as a whole. As announced, Fraport therefore wants to cut 3,000 to 4,000 jobs in Frankfurt.
Pop singer Ricky Martin becomes a father again. At an event in Washington, he announced that his fourth child was on the way.
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Ricky Martin and his husband Jwan Yosef’s family continues to grow. At an event in Washington, the 47-year-old announced that another child was on the way, as can be seen in a Twitter video of the event.
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The pop singer and actor received an award for his social commitment at the Human Rights Campaign National Dinner. In his speech, Ricky Martin thanked his family: “My husband Jwan, I love you. My wonderful twins Valentino and Matteo are also here. I love you with all my heart. You are my strength, you inspire me every day, you motivate me me to keep doing what I’m doing. You two are wonderful children. “
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“I love big families”
His eight-month-old daughter Lucia was not present at the event, but was looked after by grandma at home. “But of course it is also the love of my life. And by the way: Now I would like to announce that we are still expecting a child. I love large families,” Ricky Martin finished his speech.
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It was only at the beginning of August that the musician first showed a picture of Lucia on Instagram and Twitter. Martin announced the birth of his daughter at the end of December 2018.
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In January 2018 he had confirmed that he had married his now 35-year-old partner Jwan Yosef. The two met in 2015 and have officially been a couple since the beginning of 2016. The twin sons Matteo and Valentino were born to a surrogate mother in the summer of 2008.
Sources used: news agency spot on newsTwitter profile of the Human Rights CampaignTwitter profile of Ricky MartinAdditional sourcesShow less sources
“Un, dos, tres”, Ricky Martin sang in 1995 and became a world star. The singer’s heart beats for one, two, or three children: Martin has become a father for the third time.
Lucia Martin-Yosef is the name of the first daughter of Ricky Martin and his partner Jwan Yosef. The musician proudly posted a first picture of the baby on Instagram.
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For Martin and Yosef it is a double first, because Lucia is not only the first daughter of the couple, but also the first girl in the family. The cuddly singer has already brought ten-year-old twins Matteo and Valentino into the relationship. The two boys are especially happy about their little sister and are totally in love with her, as the 47-year-old says.
The Puerto Rican-born pop star also writes: “We are overjoyed to announce that we have become the parents of a beautiful and healthy baby. It was a special time for us and we can hardly wait to see where this radiant child will lead us . ” The new life is also the best gift the family could get in 2019.
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Ricky Martin and Jwan Yosef met in 2015.