Who are considered heirs?

Heirs include direct heirs, i.e. children, the spouse, parents, siblings and their children, grandparents, aunts, uncles and secondary heirs (the father, mother, sister and brother of a previously deceased spouse and the children of the brother or sister). If there are no heirs and no will, the estate is inherited by the government. The death of someone who has no heirs or will must be reported to the State Treasury in writing.

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