Proceeds from escaping estates

This table shows the proceeds of eschewing estates in euro. Where it finds an interest in it, the State may claim an abandoned succession; he then pays inheritance tax in the same way as any other heir. These rights are then returned to the Regions. However, heirs who have not previously made themselves known may in turn claim the succession of which the State has come into possession, even definitively, as long as their right is not time-barred (30 years). The net assets of successions may fluctuate when the Administration discovers additional assets or liabilities after the initial deposit of the succession. This net asset is an assessment of the assets of the deceased at the time of the analysis of the succession, in order to determine whether the State wishes to claim its liquidation. Since 2022, we also calculate the exact amount of the liquidation of abandoned estates by the State. This amount comes from several sources: movable property sold by the Fin Shops, immovable property sold by the Federal Committee for the Acquisition of Immovable Property and the liquidation of financial assets (bank accounts, securities). This amount cannot be recalculated retroactively beyond 2018.本表格展示了以欧元计价的无人继承遗产充公所得收益。当国家对某一遗产享有权益时，可主张接受该无人继承的遗产；此时国家需如同其他继承人一般缴纳遗产税。上述权利随后将返还至各地区。然而，此前未主张继承权的继承人，可在其权利未罹于时效（时效期间为30年）的前提下，就国家已取得占有的该遗产主张继承，即便该遗产已被国家终局取得占有。当行政主管部门在遗产初始报备后发现额外资产或负债时，遗产的净资产可能出现波动。该净资产是在遗产审核阶段对死者资产进行的评估，用于判断国家是否主张对该遗产进行清算。自2022年起，我们还会计算国家对无人继承遗产进行清算的精确金额。该清算金额来源于多个渠道：金融门店（Fin Shops）出售的动产、联邦不动产收购委员会（Federal Committee for the Acquisition of Immovable Property）出售的不动产，以及金融资产（银行账户、有价证券）的清算所得。该金额无法追溯至2018年之前进行重新核算。