Successions en Kosovo

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Planning

1 - How can I pass on my assets while I am still alive?

2 - Can I retain some rights associated with the assets I give away? Can I reserve a right of recovery?

3 - How can I ensure my children are treated equally?

4 - Can I help one of my children without this reducing his/her share in the inheritance?

5 - Can I influence the effects the donation will have on the succession?

6 - Can I give my assets directly to my grandchildren?

7 - How can I protect my spouse or partner?

8 - Can my children renounce the inheritance in advance?

Preparation

1 - How do I draw up my will?

2 - How can I be sure it will be applied?

3 - How can I find a will that has been filed with a notary?

4 - Which law can I choose?

5 - Can I favour a particular heir? Are there any restrictions?

6 - How can I favour my spouse or partner?

7 - Can I disinherit someone?

8 - Can I make my last will jointly with someone else?

Inheriting

1 - How are intestate successions regulated by law?

2 - Are there particular regulations for specific objects?

3 - How can I find out if succession procedures have already been initiated?

4 - How can the heirs of the deceased be identified?

5 - How can I prove that I am the heir?

6 - Are there priority heirs? Is there a reserved portion for certain people?

7 - Do I inherit the debts? What happens when there are minor children among the heirs?

8 - Can the surviving spouse inherit?

9 - How are the inventory and valuation of the deceased’s assets carried out?

10 - What are my obligations if I accept an inheritance?

11 - Is it possible to renounce an inheritance or accept it under benefit of inventory?

12 - How do we administer and divide up the assets if there is more than one heir?

Paying inheritance tax

1 - How are succession duties calculated? What is the tax rate for succession duties? / Do tax regulations provide for a threshold below which no tax is payable?

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