Your strategy for planning your property succession should therefore take account of the following points:

• What is the present and future composition of my assets?
• What income do I now have and will I have in future?
• What inheritance law provisions will take effect in the event of my death?
• What will be the tax consequences in the event of my death and in the event of lifetime gifts?
• What are the tax law consequences of payments to heirs who waive their rights?
• What must I take into account with regard to inheritance law and inheritance tax law in the case of assets abroad?
• What possible early arrangements can I make to ensure that my assets pass into the right hands and continue to be used sensibly?
• How can I ensure that I transfer assets and can still nevertheless continue to use them on my own?
• How can I avoid disputes between the heirs?
• What good can I do through my heir and how can I give lasting support to those who need it?