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Grundstücke aus Nachlassfällen

Wenn kein gesetzlicher Erbe vorhanden ist, erbt der Staat.

Dies entspricht dem Grundsatz der unbeschränkten gesetzlichen Erbfolge des Bürgerlichen Gesetzbuches (BGB).
Gesetzlich geregelt ist das Fiskalerbrecht in § 1936 BGB.

Der Fiskus ist auch dann Erbe, wenn alle vor dem Fiskus in Frage kommenden Erben die Erbschaft ausgeschlagen (§ 1942 BGB) oder auf diese verzichtet haben (§ 2346 BGB). Der Staat hingegen kann diese ihm als gesetzlichen Erben anfallende Erbschaft nicht ausschlagen (§ 1942 Abs. 2 BGB). Allerdings haftet er für die Nachlassverbindlichkeiten nur beschränkt. Das bedeutet, dass der Fiskus im Fall eines überschuldeten Nachlasses nicht mehr an die Nachlassgläubiger zu zahlen hat, als er aus der Erbschaft auslösen kann.

Der Großteil der Erbfälle sind überschuldete Nachlässe und damit einhergehende Erbausschlagungen. 

Erbberechtigt und für die Abwicklung des Nachlasses zuständig ist das Land, in dem der Erblasser zum Zeitpunkt des Todes seinen letzten Wohnsitz oder gewöhnlichen Aufenthalt hatte. Ist kein erbberechtigtes Land feststellbar, erbt der Bund.

Feststellung der Fiskalerbschaft durch das Nachlassgericht

Die Feststellung des Erbrechts des Fiskus erfolgt durch Beschluss des Nachlassgerichts. Erst mit dem Feststellungsbeschluss erhält der Staat die Berechtigung das Nachlassvermögen anzutreten. Nachlassgläubiger können dementsprechend auch erst nach Erlass des Beschlusses Ansprüche gegen das Land als Erben geltend machen (§ 1966 BGB).

Abwicklung der Nachlässe durch das Landesamt für Steuern und die Finanzämter

Für die Wahrnehmung der Nachlässe ist das Landesamt für Steuern zuständig (Verwaltungsvorschrift des Ministeriums der Finanzen vom 15.11.1993 (70 02 04 – 432)).

Die Übernahme und Abwicklung des Nachlasses wird vor allem aufgrund der räumlichen Nähe zu den Gegenständen des Nachlassvermögens dem Finanzamt übertragen, in dessen Zuständigkeitsbereich die Erblasserin oder der Erblasser ihren oder seinen letzten Wohnsitz oder gewöhnlichen Aufenthalt hatte.

Einen Überblick über die Verkäufe aus Nachlässen im Zuständigkeitsbereich des Finanzamts Mayen finden Sie hier.

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