Heirs often come to realise that the testator has not fulfilled his or her fiscal obligations to the full extent. This suspicion arises in particular when foreign security deposit accounts are inherited. This constellation leads to a difficult conflict situation, because the punishable offences of the testator and the resulting obligations for the heirs to report it become a pending matter. In such cases, if the heirs have knowledge of this, or should have had knowledge of this, they are subject to an obligation to report the matter. If this obligation is breached, it may lead to legal consequences for tax fraud.
I have represented numerous cases of heirs with an inheritance with a “fiscal issue”. My office resolves such regular, complex cases for both the testator as well as the heirs, in both fiscal terms as well as in terms of the proceedings for tax fraud.