Impossibility of self-use of an inherited family home
Psychological reasons do not justify the impossibility of self-occupation of a family home if it is still possible to run a household independently.
Inheritance tax exemption for a family home requires self-use for ten years. There is only an exception if the heir is prevented from self-use for compelling reasons. According to a ruling by the Hesse Fiscal Court, however, compelling health reasons only exist if it is impossible in principle for the heir to run a household independently. Therefore, an heiress failed with her lawsuit in which she claimed that she was no longer able to occupy the family home for psychological reasons.