Repair expenses are not a liability of the estate

Even if the cause of damage was created by the decedent, resulting repair costs are not deductible as a liability of the estate.

Expenses incurred to repair damage to an inherited property or other estate items are generally not deductible as estate liabilities. According to a ruling by the German Federal Fiscal Court, this also applies if the cause for the necessary repair was set by the testator, but the damage only became apparent after the testator's death. Expenses for the repair of defects and damage are only deductible if there was an obligation under public or private law to repair them during the testator's lifetime. In the case in question, the heir had to have the heating system repaired after the testator had filled the system with the wrong oil.