{"id":35878,"date":"2025-07-08T09:47:24","date_gmt":"2025-07-08T07:47:24","guid":{"rendered":"https:\/\/harlander-partner.eu\/inventory\/"},"modified":"2025-11-24T20:12:46","modified_gmt":"2025-11-24T19:12:46","slug":"inventory","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/en\/inheritance-law-estate-planning\/inventory\/","title":{"rendered":"Inventory"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Inventory<\/h2><ul><li><a href=\"#h-inventar\" data-level=\"2\">Inventory<\/a><\/li><li><a href=\"#h-definition-des-inventars\" data-level=\"2\">Definition of the inventory<\/a><\/li><li><a href=\"#h-umfang-des-inventars\" data-level=\"2\">Scope of the inventory:<\/a><ul><li><a href=\"#h-erfasste-vermogenswerte-aktiva\" data-level=\"3\">Recorded assets (assets)<\/a><\/li><li><a href=\"#h-erfasste-verbindlichkeiten-passiva\" data-level=\"3\">Recorded liabilities (liabilities)<\/a><\/li><li><a href=\"#h-besonderheiten-bei-der-bewertung\" data-level=\"3\">Special features of the valuation<\/a><\/li><\/ul><\/li><li><a href=\"#h-rechtliche-rahmenbedingungen-und-ablauf\" data-level=\"2\">Legal framework and procedure<\/a><ul><li><a href=\"#h-rolle-des-gerichtskommissars\" data-level=\"3\">Role of the court commissioner<\/a><\/li><li><a href=\"#h-inventar-als-offentliche-urkunde\" data-level=\"3\">Inventory as a public document<\/a><\/li><\/ul><\/li><li><a href=\"#h-streitigkeiten-im-zusammenhang-mit-dem-inventar\" data-level=\"2\">Disputes related to the inventory<\/a><\/li><li><a href=\"#h-kosten-und-fristen\" data-level=\"2\">Costs and deadlines<\/a><\/li><li><a href=\"#h-risiken-bei-fehlerhafter-inventarisierung\" data-level=\"2\">Risks of incorrect inventory<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">Frequently Asked Questions &#8211; FAQ<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-inventar\">Inventory<\/h2>\n\n<p class=\"wp-block-paragraph\">After a death, heirs are often faced with the question of how to properly record the estate. The inventory and the <a href=\"https:\/\/harlander-partner.eu\/vermoegenserklaerung\/\">statement of assets<\/a> provide clarity about the assets and debts of the deceased, thus ensuring a fair and legally sound settlement of the estate. <\/p>\n\n<div class=\"wp-block-uagb-container uagb-block-3019fe8e alignfull uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-32585033\">\n<p class=\"wp-block-paragraph\">In Austrian inheritance proceedings, the inventory refers to a complete list of all assets and liabilities of the deceased at the time of death. It forms the basis for the proper settlement of the estate and the determination of the actual inheritance. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The legal basis can be found in <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/bgbl\/i\/2003\/111\/P168\/NOR40173160?Abfrage=Bundesnormen&amp;Kundmachungsorgan=&amp;Index=&amp;Titel=&amp;Gesetzesnummer=&amp;VonArtikel=&amp;BisArtikel=&amp;VonParagraf=168&amp;BisParagraf=&amp;VonAnlage=&amp;BisAnlage=&amp;Typ=&amp;Kundmachungsnummer=&amp;Unterzeichnungsdatum=&amp;FassungVom=08.07.2025&amp;VonInkrafttretedatum=&amp;BisInkrafttretedatum=&amp;VonAusserkrafttretedatum=&amp;BisAusserkrafttretedatum=&amp;NormabschnittnummerKombination=Und&amp;ImRisSeitVonDatum=&amp;ImRisSeitBisDatum=&amp;ImRisSeit=Undefined&amp;ResultPageSize=100&amp;Suchworte=Au%c3%9fstrg&amp;Position=1&amp;SkipToDocumentPage=true&amp;ResultFunctionToken=095fc2da-09eb-4143-afdf-582da7c05b21\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7\u00a7 168 ff Au\u00dfStrG<\/a> and <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/jgs\/1811\/946\/P531\/NOR40172815?ResultFunctionToken=b125c02f-f149-41a4-899b-95c7857a5d3c&amp;Position=1&amp;SkipToDocumentPage=True&amp;Abfrage=Bundesnormen&amp;Kundmachungsorgan=&amp;Index=&amp;Titel=&amp;Gesetzesnummer=&amp;VonArtikel=&amp;BisArtikel=&amp;VonParagraf=531&amp;BisParagraf=&amp;VonAnlage=&amp;BisAnlage=&amp;Typ=&amp;Kundmachungsnummer=&amp;Unterzeichnungsdatum=&amp;FassungVom=08.07.2025&amp;VonInkrafttretedatum=&amp;BisInkrafttretedatum=&amp;VonAusserkrafttretedatum=&amp;BisAusserkrafttretedatum=&amp;NormabschnittnummerKombination=Und&amp;ImRisSeitVonDatum=&amp;ImRisSeitBisDatum=&amp;ImRisSeit=Undefined&amp;ResultPageSize=100&amp;Suchworte=ABGB\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 531 ABGB.<\/a><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Inventar-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Inventar.webp\" alt=\"In inheritance law, the inventory lists all assets and debts of a deceased person and creates transparency in the estate.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-definition-des-inventars\">Definition of the Inventory<\/h2>\n\n<p class=\"wp-block-paragraph\">In Austrian inheritance proceedings, the inventory is the central document for the complete recording of all estate assets and liabilities. The creation of an inventory creates legal certainty, protects heirs and <a href=\"https:\/\/harlander-partner.eu\/en\/inheritance-law-estate-planning\/forced-heirship-law\/\">beneficiaries entitled to a compulsory share<\/a> and forms the basis for a proper and fair division of the estate. <\/p>\n\n<p class=\"wp-block-paragraph\">The inventory is created by the court commissioner as a public document. It contains all tangible items, inheritable rights and all debts that existed at the time of the deceased&#8217;s death. <\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/en\/about-us\/sebastian-riedlmair\/\" title=\"Attorney Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Attorney Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Attorneys<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eEin vollst\u00e4ndiges und korrektes Inventar ist der Schl\u00fcssel f\u00fcr eine reibungslose Nachlassabwicklung. Nur wer alle Werte und Verpflichtungen kennt, kann fundierte Entscheidungen treffen\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-umfang-des-inventars\">Scope of the Inventory:<\/h2>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Free initial consultation\"><span class=\"mr-cta-link-normal\">Select your preferred appointment now:<\/span><span class=\"mr-cta-link-bold\">Free initial consultation<\/span><\/a>\n\n<p class=\"wp-block-paragraph\">The inventory consists of assets and liabilities.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-erfasste-vermogenswerte-aktiva\">Recorded Assets (Assets)<\/h3>\n\n<ul class=\"wp-block-list\">\n<li>Bank balances, savings books, cash<\/li>\n\n\n\n<li>Securities and investments in companies<\/li>\n\n\n\n<li>Real estate (e.g. land, apartments, houses)<\/li>\n\n\n\n<li>Life insurances and other claims<\/li>\n\n\n\n<li>Jewelry, works of art, vehicles, collections<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" id=\"h-erfasste-verbindlichkeiten-passiva\">Recorded Liabilities (Liabilities)<\/h3>\n\n<ul class=\"wp-block-list\">\n<li>Loans, credits, open invoices<\/li>\n\n\n\n<li>Tax liabilities, obligations from contracts<\/li>\n\n\n\n<li>Possible maintenance claims or other claims<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" id=\"h-besonderheiten-bei-der-bewertung\">Special Features of the Valuation<\/h3>\n\n<p class=\"wp-block-paragraph\">The value of all assets and liabilities is generally determined on the date of death of the deceased, as this is the only way to ensure an objective valuation. Movable property is generally valued at its current market value, while real estate is usually assessed at three times its standard value.  <\/p>\n\n<p class=\"wp-block-paragraph\">If uncertainties arise during the valuation, the court commissioner can <strong>for example<\/strong> consult an independent expert to ensure a correct and comprehensible valuation<\/p>\n\n<p class=\"wp-block-paragraph\">This avoids disputes between the heirs and ensures that the estate is settled transparently and with legal certainty.<\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/en\/about-us\/sebastian-riedlmair\/\" title=\"Attorney Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Attorney Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Attorneys<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eGerade bei Liegenschaften ist ein unabh\u00e4ngiges Sachverst\u00e4ndigengutachten oft unerl\u00e4sslich, um eine objektive und marktgerechte Bewertung sicherzustellen.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-rechtliche-rahmenbedingungen-und-ablauf\">Legal Framework and Procedure<\/h2>\n\n<p class=\"wp-block-paragraph\">An inventory must be created in particular if:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>at least one conditional <a href=\"https:\/\/harlander-partner.eu\/en\/inheritance-law-estate-planning\/declaration-of-acceptance-of-inheritance\/\">declaration of acceptance of inheritance<\/a> is present,<\/li>\n\n\n\n<li>persons entitled to a compulsory share are minors or represented,<\/li>\n\n\n\n<li>the estate is treated separately,<\/li>\n\n\n\n<li>a subsequent inheritance or private foundation exists,<\/li>\n\n\n\n<li>the estate could fall to the state,<\/li>\n\n\n\n<li>a justified request is made.<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" id=\"h-rolle-des-gerichtskommissars\">Role of the Court Commissioner<\/h3>\n\n<h3 class=\"wp-block-heading\" id=\"h-inventar-als-offentliche-urkunde\">Inventory as a Public Document<\/h3>\n\n<p class=\"wp-block-paragraph\">The inventory has the character of a public document. This means that its contents have special evidentiary value in court proceedings and can only be refuted by strict counter-evidence. <\/p>\n\n<h3 class=\"wp-block-heading\">The Statement of Assets of the Heir<\/h3>\n\n<p class=\"wp-block-paragraph\">If an inventory is not to be created, the heir must instead submit a <a href=\"https:\/\/harlander-partner.eu\/vermoegenserklaerung\/\">statement of assets<\/a>. In terms of content, this declaration basically corresponds to the inventory: all estate items, rights and debts must be listed and valued individually. The heir confirms the correctness of the information with his signature.  <\/p>\n\n<p class=\"wp-block-paragraph\">However, in contrast to the inventory, the statement of assets does not constitute a public document.<\/p>\n\n<h2 class=\"wp-block-heading\">Practical Implementation of the Inventory<\/h2>\n\n<h3 class=\"wp-block-heading\">Survey of Estate Assets<\/h3>\n\n<p class=\"wp-block-paragraph\">To determine all estate assets, the court commissioner conducts extensive investigations. He contacts banks, insurance companies and authorities, inspects the land register and company register and collects information from heirs, relatives and third parties. Safe deposit boxes, business premises and locked rooms can also be opened.  <\/p>\n\n<h3 class=\"wp-block-heading\">Valuation of Assets<\/h3>\n\n<p class=\"wp-block-paragraph\">The valuation is carried out in cooperation with the parties involved. In the event of disagreement or complex assets, the court commissioner consults an expert. For ordinary household items, an estimate is sufficient; valuable or complex items must be valued exactly.  <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-streitigkeiten-im-zusammenhang-mit-dem-inventar\">Disputes Related to the Inventory<\/h2>\n\n<h3 class=\"wp-block-heading\">Dispute over the Ownership of Assets<\/h3>\n\n<p class=\"wp-block-paragraph\">If there is a dispute as to whether an item belongs to the estate, the inheritance court decides. The parties can assert their claims in the proceedings. However, the court decision only has effect within the scope of the inheritance proceedings. A separate procedure is required for further civil law claims.   <\/p>\n\n<h3 class=\"wp-block-heading\">Challenge to the Inventory<\/h3>\n\n<p class=\"wp-block-paragraph\">The inventory itself does not constitute a decision and can therefore not be challenged by legal remedies. Only procedural orders in the course of the inventory can be challenged if they establish an independent legal disadvantage. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-kosten-und-fristen\">Costs and Deadlines<\/h2>\n\n<p class=\"wp-block-paragraph\">The costs of the inventory are generally borne by the estate. There is no statutory deadline for the creation of the inventory, but the procedure must be carried out expeditiously and without undue delay. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-risiken-bei-fehlerhafter-inventarisierung\">Risks of Incorrect Inventory<\/h2>\n\n<p class=\"wp-block-paragraph\">An incomplete or incorrect inventory can have significant legal and economic disadvantages.<\/p>\n\n<h2 class=\"wp-block-heading\">Advantages with Legal Support<\/h2>\n\n<ul class=\"wp-block-list\">\n<li>Professional support throughout the entire inheritance process<\/li>\n\n\n\n<li>Review and enforcement of your rights as an heir or beneficiary entitled to a compulsory share<\/li>\n\n\n\n<li>Correct recording and valuation of all estate assets<\/li>\n\n\n\n<li>Minimization of liability risks and avoidance of disputes<\/li>\n\n\n\n<li>Support in communication with the court, commissioner and parties involved<\/li>\n<\/ul>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Free initial consultation\"><span class=\"mr-cta-link-normal\">Select your preferred appointment now:<\/span><span class=\"mr-cta-link-bold\">Free initial consultation<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">Frequently Asked Questions &#8211; FAQ<\/h2>\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-1c68078f uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-621b0d21 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">What is the difference between an inventory and a statement of assets?<\/span><\/div><div class=\"uagb-faq-content\"><p>The inventory is created by the court commissioner and is considered a public document. The <a href=\"https:\/\/harlander-partner.eu\/vermoegenserklaerung\/\">statement of assets<\/a> is submitted by the heirs and only has effect in the inheritance proceedings. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-f7522679 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">When is an inventory mandatory?<\/span><\/div><div class=\"uagb-faq-content\"><p>In the case of a conditional declaration of acceptance of inheritance, minority of beneficiaries entitled to a compulsory share, segregation, subsequent inheritance, private foundation, heirless estate or in the case of a justified request.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-119932e7 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Which assets must be recorded?<\/span><\/div><div class=\"uagb-faq-content\"><p>All assets (assets) and liabilities (debts) that existed at the time of the testator&#8217;s death.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-b065a15c \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">How is the value of real estate determined?<\/span><\/div><div class=\"uagb-faq-content\"><p>As a rule, by three times the standard value, in special cases or in the event of disagreement by an expert opinion. The triple unit value often deviates greatly from the actual market value. An estimate is therefore often advisable, especially for real estate.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-4fc1f23d \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Who pays the costs of the inventory?<\/span><\/div><div class=\"uagb-faq-content\"><p>The estate bears the costs.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-699179b9 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Can the inventory be corrected subsequently?<\/span><\/div><div class=\"uagb-faq-content\"><p>A correction is possible if new findings are made, provided that this is indicated in the ongoing procedure<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-3b412316 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">How does a lawyer help in the inventory procedure?<\/span><\/div><div class=\"uagb-faq-content\"><p>A lawyer protects your rights, ensures completeness and provides comprehensive advice on all procedural steps.<\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Inventory After a death, heirs are often faced with the question of how to properly record the estate. The inventory and the statement of assets provide clarity about the assets &#8230;","protected":false},"author":25,"featured_media":25536,"parent":40710,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[328],"tags":[],"class_list":["post-35878","page","type-page","status-publish","has-post-thumbnail","hentry","category-inheritance-law"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Inventar.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Inventar-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Inventar-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Inventar.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Inventar.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Inventar.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Inventar.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Inventar-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Inventar-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Inventar-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Inventar-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Inventar-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Inventar-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Simon Prem","author_link":"https:\/\/harlander-partner.eu\/en\/author\/simon-prem\/"},"uagb_comment_info":0,"uagb_excerpt":"Inventory After a death, heirs are often faced with the question of how to properly record the estate. The inventory and the statement of assets provide clarity about the assets ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/pages\/35878","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/users\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/comments?post=35878"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/pages\/35878\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/pages\/40710"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/media\/25536"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/media?parent=35878"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/categories?post=35878"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/tags?post=35878"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}