A death of a person means the birth of an Estate. The estate will live on until a copy of the division of properties is handed in to the tax administration. Consequently an estate may exist for a long period of time and even practice business. The lifecycle of an estate is a question for the heirs. Sometimes it is smart to distribute all property of the deceased's estate at once, and sometimes it is smart to administer the property in the name of the estate for tax reasons. A