(1) If several persons are appointed as beneficiaries without determining their shares, they are entitled to benefit in equal share. The share not acquired by any one beneficiary accrues to the remaining beneficiaries.
(2) If the insurer’s benefit is to be paid to the policyholder’s heirs on his or her death, in cases of doubt those appointed as heirs on his or her death are entitled to benefit in relation to their shares in the inheritance. A waiving of the right to the inheritance has no influence on the entitlement.
(3) Where the right to the insurer’s benefit is not acquired by the third party beneficiary, it is due to the policyholder.
(4) Where the tax authorities are appointed as heirs, they are not entitled to benefit within the meaning of subsection (2) sentence 1.