Functionally, there is little difference between gifting assets and leaving them to pass through one’s estaste. In German law, however, certain donations inter vivos are subject to equality-of-inheritance claims. But this system has come under mounting criticism. In his dissertation, our former research associate Christoph Schoppe reconstructs the “adjustments” system pursuant to section 2025(1) of the German Civil Code (GCC) from historical, comparative, and doctrinal points of view.
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