Description
This table shows the proceeds of eschewing estates in euro. Where it finds an interest in it, the State may claim an abandoned succession; he then pays inheritance tax in the same way as any other heir. These rights are then returned to the Regions. However, heirs who have not previously made themselves known may in turn claim the succession of which the State has come into possession, even definitively, as long as their right is not time-barred (30 years). The net assets of successions may fluctuate when the Administration discovers additional assets or liabilities after the initial deposit of the succession. This net asset is an assessment of the assets of the deceased at the time of the analysis of the succession, in order to determine whether the State wishes to claim its liquidation. Since 2022, we also calculate the exact amount of the liquidation of abandoned estates by the State. This amount comes from several sources: movable property sold by the Fin Shops, immovable property sold by the Federal Committee for the Acquisition of Immovable Property and the liquidation of financial assets (bank accounts, securities). This amount cannot be recalculated retroactively beyond 2018.
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