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Dokument BGB Book 5 Law of Succession
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90
=S=> BGB 2049. 1 If the deceased directed that one of the co-heirs is to have the right to take over a farm that is part of the estate , then in case of doubt it is to be assumed that the farm is to be reported at its income value .
=S=> BGB 2049. 2 The income value is based on the net income that the farm , in accordance with its economic purpose to date , can give in the long term if properly managed .