idértéke

Idértéke is a term that appears in certain Hungarian legal contexts, particularly within discussions related to inheritance law and property valuation. It roughly translates to "value in kind" or "value of goods." This concept is employed when determining the worth of assets that are not primarily monetary, such as land, personal property, or other tangible items, for the purpose of division or distribution, especially in cases of inheritance. Instead of a direct cash equivalent, idértéke refers to the assessed value of the item itself at a specific point in time.

The determination of idértéke often involves expert appraisals or valuations to establish a fair and objective market value. This is crucial for ensuring equitable distribution among heirs or for calculating relevant taxes and fees. For instance, if an inherited estate includes a piece of real estate, its idértéke would be its assessed market value, which then forms part of the overall inheritance calculation. The term underscores the importance of valuing non-monetary assets in legal and financial proceedings.