Inheritance tax law requires adding excess life insurance proceeds to estate value when total falls below threshold.

The Supreme Administrative Court upheld the tax authority's decision to include excess life insurance proceeds in the taxable estate. The deceased's estate, combined with life insurance proceeds totaling 225,366 marks, fell below the 200,000 mark threshold, triggering a specific tax calculation rule. The court ruled that the statutory provision mandates adding the amount exceeding the threshold to the estate for inheritance tax purposes.