Inheritance matters

Appointment of an estate distributor

• If the shareholders in a decedent’s estate or spouses about to get a divorce cannot reach an agreement on the distribution of assets among themselves, the District Court will appoint an estate distributor upon petition.
• The duties of estate distributor may be performed by an Advocate, a Legal Aid Counsel or anyone else capable of the task. Normally, the person nominated by the petitioner is appointed as the estate distributor. However, this person must be impartial with regard to all parties. The written consent of the nominee must be attached to the petition.
• The petition for the appointment of an estate distributor may be filed by any of the shareholders or either spouse; no reasons need be supplied for the petition.
• The distribution performed by the estate distributor may be contested at the district court.

Where to petition for the appointment of an estate distributor

• When the matter is of the distribution of a decedent’s estate, the petition must be filed with the District Court in whose jurisdiction the deceased person resided.
• When the matter is of the distribution of matrimonial assets after divorce, the petition must be filed with the District Court in whose jurisdiction the husband resides.

Other inheritance matters

• It is no longer necessary that the testament is probated in court; it is enough if the heirs are served with the testament.
• It is no loger necessary that the testament is deposited in the district court, but it can be deposited if desired.
• The estate inventory deed is submitted to the regional tax office.

Tax Administration - Individuals - Inheritance

Updated on 31 January 2012