ersségmérés

Erségmérés is a Hungarian term that translates to "inheritance measurement" or "inheritance assessment." It refers to the process of determining the value of an estate for the purpose of inheritance. This typically involves identifying all assets and liabilities of the deceased person and assigning a monetary value to each.

The primary purpose of erségmérés is to establish a basis for calculating inheritance tax, if applicable, and for the fair distribution of the estate among the heirs. The assets included in an estate can be diverse, ranging from real estate and vehicles to financial accounts, investments, personal belongings, and any other property owned by the deceased. Liabilities, such as outstanding debts, mortgages, and funeral expenses, are also taken into account.

The valuation process can vary depending on the nature of the assets. For real estate, appraisals are often conducted. Financial assets are typically valued based on their market price at the time of death. Personal belongings may be valued based on their resale value or sentimental worth, depending on the legal framework and the agreement among heirs.

In Hungary, the process of erségmérés is often overseen by a notary public or a court, especially in cases where there are disputes or complex estates. The outcome of the erségmérés directly influences the amount of inheritance tax that heirs will have to pay and the practical steps involved in transferring ownership of the inherited assets. It is a crucial step in settling the affairs of a deceased individual and ensuring that their estate is handled according to legal and familial wishes.