On the testator's death, the full estate , including both assets and liabilities, always passes to the heir or heirs.

The testator is free to decide whether he appoints one or more persons as his heirs.

If only one person is appointed as the sole heir, he receives the entire estate on his own. If a number of persons inherit, they form a community of heirs. Each heir holds a share in the estate and acquires sole ownership of particular items of the estate only by way of an estate settlement, for which the testator may make precise provisions in his will by means of apportionment instructions. If the testator has made no provision as to the apportionment of the estate, the heirs concerned must agree a settlement, which often leads to disputes in practice as the heirs involved usually pursue different interests.

Additionally, the testator can make a provision about individual financial assets whereby a person is to receive a particular item from his estate. This is called a legacy. This beneficiary need not however also be an heir. It must however be noted that ownership does not however pass directly to the legatee on the testator's death. According to the law of succession, the item initially belongs to the heirs as owners. The legatee then has a claim against the heirs for the transfer of ownership of the item.

It will therefore be apparent how much potential for disputes there is in probate matters. There are calculations which show that, in cases of disputes involving an estate, up to 30% of the estate assets can be lost in the settlement of the estate. This shows how important it is to have professional asset planning during one's lifetime. It must also be borne in mind that it is also important to avoid disputes between close relatives, as such disputes often lead to irreconcilable differences that can split entire families.