The institute of the long-term care legacy was newly introduced by the Inheritance Law Amendment Act 2015 and regulates – as can be derived from the name – the compensation for care services provided. The purpose behind this is to financially compensate caregiving relatives who have provided comprehensive (free) care services.
Thus, close relatives who have cared for the decedent without payment for at least six months in the three years preceding his or her death are entitled to the care legacy. This entitlement does not apply if the caregiver was already included in a legacy or received remuneration.
The care provided must not be merely minor – this is understood to mean more than 20 hours per month on average. However, the intensity of the care must always be taken into account – the more intensive the service, the fewer hours of care must be provided.
The care legacy exists in addition to the compulsory portion, which also cannot be offset.
