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BGB Bürgerliches Gesetzbuch
ZivilrechtBürgerliches Recht
Erbrecht
Hat der Erblasser bestimmt, dass dem eingesetzten Erben ein Erbschaftsgegenstand nicht zufallen soll, so gilt der Gegenstand als den gesetzlichen Erben vermacht. Der Fiskus gehört nicht zu den gesetzlichen Erben im Sinne dieser Vorschrift.
Quelle: BMJ
Import: