Alman Medeni Kanunu’nun (BGB) 2325. maddesi uyar\u0131nca zorunlu miras pay\u0131 takviyesi talebi, zorunlu miras pay\u0131na hak kazananlar\u0131n, vasiyet\u00e7inin miras\u0131 azaltan ba\u011f\u0131\u015flar\u0131ndan dolay\u0131 dezavantajl\u0131 duruma d\u00fc\u015fmemelerini sa\u011flamay\u0131 ama\u00e7lamaktad\u0131r. Bu, vasiyet\u00e7inin hayattayken yapt\u0131\u011f\u0131 ve miras\u0131n de\u011ferini azaltabilecek ba\u011f\u0131\u015flar olsa bile, adil bir zorunlu pay\u0131n sa\u011flanmas\u0131n\u0131 garanti eder. <\/p>\n\n
\u00d6ncelikle, merhumun \u00f6l\u00fcm\u00fcnden \u00f6nceki son on y\u0131lda yapt\u0131\u011f\u0131 t\u00fcm ba\u011f\u0131\u015flar dikkate al\u0131n\u0131r. Bu ba\u011f\u0131\u015flar, muhasebe amac\u0131yla miras\u0131n kapsam\u0131na eklenerek “hayali miras” olarak adland\u0131r\u0131lan bir varl\u0131k olu\u015fturur. Bu hayali miras, ba\u011f\u0131\u015flar nedeniyle miras\u0131n bu miktarda h\u00e2l\u00e2 mevcutmu\u015f gibi kabul edilerek, zorunlu pay ek \u00f6demesi talebinin hesaplanmas\u0131na temel te\u015fkil eder. <\/p>\n\n
Hediyelerin zaman i\u00e7indeki de\u011ferini yeterince hesaba katmak i\u00e7in, hediye de\u011feri y\u0131ll\u0131k olarak azalt\u0131l\u0131r; bu i\u015fleme “azaltma kural\u0131” denir. Miras\u0131n de\u011feri, vasiyet\u00e7inin \u00f6l\u00fcm\u00fcnden \u00f6nceki ikinci y\u0131ldan itibaren her y\u0131l %10 oran\u0131nda azal\u0131r. Avukat Istv\u00e1n Cocron, “Bu, \u00f6l\u00fcmden \u00f6nceki y\u0131lda yap\u0131lan ba\u011f\u0131\u015flar\u0131n tamamen dikkate al\u0131nd\u0131\u011f\u0131, onuncu y\u0131lda yaln\u0131zca %10 oran\u0131nda say\u0131ld\u0131\u011f\u0131 ve on birinci y\u0131ldan itibaren ise hi\u00e7 dikkate al\u0131nmad\u0131\u011f\u0131 anlam\u0131na geliyor” diye a\u00e7\u0131kl\u0131yor. <\/p>\n\n
\u00a0<\/p>\n\n Ba\u011f\u0131\u015flar\u0131n de\u011ferindeki azalma nedeniyle fiili mal varl\u0131\u011f\u0131 artm\u0131\u015f ve b\u00f6ylece varsay\u0131msal mal varl\u0131\u011f\u0131 olu\u015fmu\u015ftur. Hayali miras, zorunlu pay\u0131n hesapland\u0131\u011f\u0131 de\u011ferdir. <\/p>\n\n Hayali miras = miras + azalt\u0131lm\u0131\u015f ba\u011f\u0131\u015f de\u011ferleri<\/em> <\/p>\n\n 1. Zorunlu pay kotas\u0131: \u0130lk olarak, hak sahibi ki\u015finin yasal olarak belirlenmi\u015f zorunlu pay kotas\u0131 belirlenir; \u00f6rne\u011fin, tek \u00e7ocuk i\u00e7in d\u00f6rtte bir (1\/4). <\/p>\n\n 2. Zorunlu pay ek \u00f6demesinin hesaplanmas\u0131: Zorunlu pay kotas\u0131, miras\u0131n varsay\u0131msal de\u011ferine uygulan\u0131r ve daha sonra ger\u00e7ek mirastan zaten mevcut olan zorunlu pay d\u00fc\u015f\u00fcl\u00fcr. Sonu\u00e7 olarak, ek zorunlu vergi dilimi talebi ortaya \u00e7\u0131km\u0131\u015ft\u0131r. <\/p>\n\n Ek zorunlu pay talebi = zorunlu pay kotas\u0131 x hayali miras – ger\u00e7ek mirastan zorunlu pay<\/em> <\/p>\n\n Avukat Cocron, “Bu nedenle, zorunlu paya ili\u015fkin ek talep, vasiyet\u00e7inin yapt\u0131\u011f\u0131 ba\u011f\u0131\u015flara ra\u011fmen zorunlu paylar\u0131n\u0131 almalar\u0131n\u0131 sa\u011flamak i\u00e7in zorunlu paya hak kazananlar i\u00e7in ek bir miktar g\u00fcvence alt\u0131na almaktad\u0131r,” dedi. <\/p>\nBa\u011f\u0131\u015f\u0131n \u00fczerinden ge\u00e7en y\u0131l <\/td> Kredi y\u00fczdesi <\/td><\/tr> Y\u0131l <\/td> 100 % <\/td><\/tr> Y\u0131l <\/td> 90 % <\/td><\/tr> Y\u0131l <\/td> 80 % <\/td><\/tr> \u2026\u00a0<\/td> \u2026\u00a0<\/td><\/tr> Y\u0131l <\/td> 10 % <\/td><\/tr> 11. y\u0131ldan itibaren <\/td> 0 % <\/td><\/tr><\/tbody><\/table><\/figure>\n\n Ad\u0131m 3: Hayali mal varl\u0131\u011f\u0131n\u0131n de\u011ferinin hesaplanmas\u0131<\/strong> <\/h2>\n\n
4. Ad\u0131m: Zorunlu hisse kotas\u0131n\u0131n ve zorunlu hisse ek \u00f6deme talebinin belirlenmesi<\/strong> <\/h2>\n\n