Transfer of benefits in inheritance tax - Federal Fiscal Court grants more time for estate division

Can tax benefits under inheritance tax law be transferred to co-heirs if the division of the estate only takes place a long time after the inheritance? The Federal Fiscal Court dealt with this question in a recent decision (Federal Fiscal Court, ruling of 15.05.2024, II R 12/21) and rejected the long-standing view of the tax authorities on the transfer of benefits. The situation for communities of heirs has been significantly alleviated, as it is now no longer necessary to settle the estate promptly.