Cases of Fiscality of the District Government of Cologne since 1990

The data set contains the cases of the district government of Cologne since 1990. §1936 BGB (Civil Code) defines Fiskalerbschaft as follows: “If at the time of the succession there is no relative, spouse or life partner of the deceased, he inherits the country in which, at the time of the succession, the deceased had his last domicile or, if such a person cannot be ascertained, his habitual residence. It is only upon their decision that the district governments become responsible for the liquidation and administration of the estates in which the deceased had his last domicile or habitual residence. This dataset provides the following information on each case: The name and surname of the deceased person, date of birth and place of birth, date and place of death of the deceased person, name and reference number of the competent estate court and the year in which the case has been closed. If “no value” is specified, the Fiskusership case is not yet completed. The death date can sometimes not be clearly defined. For these cases, periods or approximate data are specified in the dataset. Most of the information is collected for Open Data deployment only since 1.1.2021. In older cases, therefore, only the name and surname of the deceased person, the competent succession court and the year in which the file was filed are given.