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         rben die Erbschaft ausge...
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Fiskalerbschaften und herrenlose Grundstücke

Neuorganisation der Bearbeitung und Verwaltung ab 1. Januar 2020

Das Landesamt für Steuern ist für die Abwicklung von Fiskalerbschaften sowie die Verwaltung von Aneignungsrechten an herrenlosen Grundstücken zuständig. Bisher wurden alle Finanzämter vor Ort in die Bearbeitung eingebunden.

Ab dem 01.01.2020 wird die Bearbeitung in sieben Finanzämtern regional gebündelt.

Einrichtung von regional zuständigen Finanzämtern
Die regionale Zuständigkeit gestaltet sich wie folgt:
Das Finanzamt Altenkirchen-Hachenburg ist künftig zuständig für Fälle aus dem Bezirk der Finanzämter Altenkirchen-Hachenburg und Neuwied.
Die Zuständigkeit des Finanzamts Bad Neuenahr-Ahrweiler umfasst zusätzlich den Bereich des Finanzamts Mayen.
Das Finanzamt Montabaur-Diez ist für Nachlässe und herrenlose Grundstücke im Bezirk der Finanzämter Montabaur-Diez und Koblenz zuständig.
Das Finanzamt Bad Kreuznach erweitert seine Zuständigkeit um den Einzugsbereich der Finanzämter Idar-Oberstein, Bingen-Alzey und Mainz.
In Bitburg-Prüm werden Nachlassfälle aus dem Bezirk der Finanzämter Bitburg-Prüm, Wittlich, Trier und Simmern-Zell bearbeitet.
Der Zuständigkeitsbereich des Finanzamts Kaiserslautern umfasst das Gebiet der Finanzämter Kaiserslautern, Kusel-Landstuhl, Neustadt, Ludwigshafen und Worms-Kirchheimbolanden.
Die Zuständigkeit des Finanzamts Pirmasens wird Fiskalerbschaftsfälle und herrenlose Grundstücke im Einzugsgebiet der Finanzämter Pirmasens, Landau und Speyer-Germersheim umfassen.

Die Regionalzuständigkeiten der Finanzämter wurden so gefasst, dass die insbesondere für die Verwaltung und Verwertung der Nachlass-Grundstücke erforderliche räumliche Nähe erhalten bleibt.


Überschuldete Nachlässe
Wenn kein gesetzlicher Erbe (Verwandter, Ehegatte oder Lebenspartner des Erblassers) vorhanden ist, erbt der Staat. Dies ist auch dann der Fall, wenn alle in Frage kommenden Erben die Erbschaft ausgeschlagen oder auf diese verzichtet haben.

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

Der Großteil der dem Land Rheinland-Pfalz zufallenden Erbfälle sind überschuldete Nachlässe und damit einhergehende Erbausschlagungen.  


Sanierungsbedürftige herrenlose Grundstücke
Das Eigentum an einem Grundstück kann dadurch aufgegeben werden, dass der Eigentümer den Verzicht gegenüber dem Grundbuchamt erklärt. Ist ein Grundstück durch Aufgabe des Eigentums durch den bisherigen Eigentümer herrenlos geworden, erwirbt das Bundesland, in dessen Gebiet das Grundstück liegt, kein Eigentum an dem herrenlosen Grundstück, sondern das Recht, sich das Grundstück anzueignen. Von diesem Recht macht Rheinland-Pfalz in der Regel keinen Gebrauch, so dass die Grundstücke auch weiterhin herrenlos bleiben.

Bei herrenlosen Grundstücken handelt es sich sowohl um bebaute als auch um unbebaute Grundstücke, die überwiegend stark sanierungsbedürftig und häufig auch überschuldet sind.


Weitere Informationen finden Sie im Internet unter
https://www.lfst-rlp.de/unsere-themen/fiskalerbschaften-herrenlose-grundstuecke/

 

 

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