German Inheritance Law

German Inheritance Law – Practical Guide (2025)

German Inheritance Law (Practical Guide)

At a glance: This page explains the essentials of German inheritance law — intestate succession, spouse shares, wills, executors, and the Pflichtteil (forced share). For tax treatment, examples, and tools, see our German Inheritance Tax Guide, the calculator, and real-world cases. Need hands-on support? Explore our dedicated German Inheritance Tax Service.

Get help: German Inheritance Tax Service

German inheritance law in brief

German law provides broad testamentary freedom but includes safeguards such as the Pflichtteil. Administration can be simple for small estates, but international assets, businesses, or conflicts often call for professional executorship and planning.

Who inherits if there is no will (intestate succession)

Germany follows “orders” of heirs; closer relatives exclude more remote ones:

First order: descendants (children, grandchildren). Children inherit equally; predeceased children are represented by their own descendants.
Second order: parents and their descendants (siblings, nieces/nephews) if no first-order heirs exist.
Third order: grandparents and their descendants, if no higher order exists.

The spouse or registered partner inherits alongside these orders; the share depends on existing relatives and the matrimonial property regime.

Spousal share and the matrimonial property regime

Under the default regime (Zugewinngemeinschaft):

1/2 of the estate to the spouse if descendants exist (the other 1/2 to children equally).
3/4 if there are only second-order heirs (parents/siblings).
All if there are no heirs of the first or second order and no grandparents.

Different regimes (Gütertrennung / Gütergemeinschaft) or contractual arrangements can change outcomes.

What you can regulate by will or inheritance contract

Common instruments include a handwritten will, notarial will, joint spousal will (often the “Berlin will”), and inheritance contracts (Erbvertrag). You can:

Appoint heirs and set their shares.
Make specific legacies (Vermächtnisse) of assets (e.g., real estate, securities, art).
Impose conditions or instructions (Auflagen).
Create successive inheritances (Vor- und Nacherbschaft).
Exclude statutory heirs or change shares, subject to the forced-share rules.
Appoint an executor (Testamentsvollstrecker) to administer or distribute the estate.

**The forced share (Pflichtteil)**

Children (including adopted), the spouse/registered partner, and—if there are no descendants—parents are forced-share beneficiaries. The Pflichtteil is a cash claim against the heirs equal to half the intestate share. Beneficiaries are entitled to information and valuation; certain lifetime gifts within look-back periods can increase the claim. Disinheriting a forced-share beneficiary entirely is only possible in narrow statutory cases.

“Berlin will” (joint spousal will)

Commonly, spouses make the survivor sole heir and the children final heirs after the survivor’s death. Pros: simplicity for the survivor. Cons: potential Pflichtteil claims after the first death and less flexibility; tax exposure may increase. Binding clauses are frequent — carve-outs help preserve flexibility.

When you need an executor

Appointing an executor is advisable if there are minors or vulnerable beneficiaries, anticipated conflicts, a business, complex real estate, or international assets, or if staged distributions are desired. Consider short-term distribution vs. long-term management appointments and set remuneration/replacement rules in the will.

Need professional support? For cross-border estates, consider our partner services on international execution of a will (executorship). Where succession planning involves asset protection structures, see foundation structuring and foundation management. For tax filings and strategy, use our German Inheritance Tax Service.

**Heirs’ community (Erbengemeinschaft)**

Multiple heirs form a statutory community until partition. Many decisions require unanimity, which can cause deadlock. Wills often reduce friction by appointing an executor, choosing one principal heir with compensatory legacies, or granting powers of sale/partition.

Accepting or rejecting an inheritance

Succession occurs automatically at death. Heirs may reject (Ausschlagung) within strict deadlines—typically six weeks from learning of succession (six months if decedent or heir was abroad). If no rejection or liability limitation is made in time, heirs may be personally liable for estate debts; timely estate administration or insolvency tools can cap liability.

Probate, certificates, and procedure

Institutions often require proof. Common documents: certificate of inheritance (Erbschein), notarial will with opening record, or an EU Certificate of Succession (for participating states). Real estate transfers require registration based on such proof.

Cross-border situations

Within most of the EU, the EU Succession Regulation applies the law of the decedent’s last habitual residence unless the decedent chose their national law by will. Coordination of applicable law, certificates, and tax is essential for expatriates or families with assets in multiple countries.

For tax treatment and treaty relief, see: German inheritance tax for foreign citizens, for U.S. citizens, and our cross-border guides: Germany–Switzerland, Germany–South Korea, Germany–Japan, Germany–UK, Germany–Ireland.

Typical planning clauses and tips

Clarify heirs vs. legatees; provide fallbacks.
Address real estate use, sale powers, and buy-out rights; ensure business continuity.
Balance a “Berlin will” with Pflichtteil mitigation (no-contest clauses, staged gifts, insurance earmarked for cash claims, structured legacies).
Consider an executor and empower them clearly; define remuneration and replacement.
Where appropriate, use asset-protection structures; see foundation structuring and foundation management.

Inheritance tax (brief note)

Germany levies inheritance tax with progressive rates and generous personal allowances depending on relationship and value. For rates, allowances, treaty relief, and examples, visit the German Inheritance Tax Guide, the calculator, and case studies. For end-to-end assistance, see our German Inheritance Tax Service.

Quick checklist

Decide who should inherit (and who should not); add fallback beneficiaries.
Plan liquidity for potential Pflichtteil claims (e.g., insurance or cash legacies).
Consider appointing an executor—especially with minors, businesses, conflicts, or international assets (international executorship).
Coordinate cross-border law and tax; see relevant country guides above.
Execute the will correctly; review after major life events.

Next step: Discuss your situation with a specialist. For complex or international estates, align will clauses, executorship, and tax early to avoid later disputes and double taxation.

Disclaimer: This overview summarizes typical rules of German law and common practice. Outcomes depend on facts (family, marital regime, assets, debts) and current statutes/case law.

Frequently Asked Questions about German Inheritance Law:

ℹ️ Click a question to reveal the answer:

➕ Which law applies to a German-related estate?

For deaths on or after 17 August 2015, the EU Succession Regulation generally applies the law of the decedent’s habitual residence to the entire succession (worldwide), unless the decedent made a valid choice of law for their nationality (e.g., “I choose German law” / “I choose U.S. law”). Taxation is not governed by this regulation.

➕ Will a U.S. (or other foreign) will be recognized in Germany?

Often yes. Germany generally recognizes wills that comply with accepted form requirements (e.g., notarized instruments; some handwritten wills are also valid under German law). For use in Germany you typically need certified translations, an apostille/consular legalization where applicable, and—if banks/land registries require it—either the foreign grant or a German Erbschein (certificate of inheritance).

➕ What is an Erbschein and when do I need one?

An Erbschein is a court-issued certificate proving who the heirs are and their shares. It is commonly requested by German banks and the land registry. It may be unnecessary if a notarial German will clearly identifies heirs and institutions accept it; however, many institutions still insist on the Erbschein.

➕ How does intestate succession work in Germany?

Without a will, heirs follow statutory orders of succession: (1) descendants; (2) parents and their descendants (siblings); (3) grandparents and their descendants, etc. The spouse’s share depends on the marital property regime and co-heirs: with children, typically ¼ (often increased by another ¼ under the default marital regime, see below).

➕ How does the marital property regime affect the spouse’s inheritance?

Under the default regime (Zugewinngemeinschaft), the surviving spouse’s intestate portion is typically increased by ¼ to compensate for accrued gains, resulting in ½ where children also inherit. Alternative regimes (Gütertrennung, Gütergemeinschaft) can lead to different results; contracts must be reviewed.

➕ What is the German "Pflichtteil" (forced share) and who can claim it?

"Pflichtteil" protects close family from complete disinheritance. Entitled persons include the spouse/registered partner, children (and grandchildren if a child predeceased), and parents if there are no descendants. The claim is a cash claim equal to ½ of the statutory intestate share.

➕ How is the Pflichtteil calculated, and do lifetime gifts count?

Pflichtteil is based on the net estate value. Certain lifetime gifts may be added back (Pflichtteilsergänzung) on a declining scale, generally over up to 10 years. Precise valuation and documentation are critical in disputes.

➕ Can I exclude a forced heir or avoid the Pflichtteil?

Complete exclusion is only possible in narrow statutory cases (e.g., severe misconduct). Otherwise, consider a notarial waiver (Pflichtteilsverzicht) during lifetime—often against compensation—or structures that reduce exposure (e.g., life insurance beneficiary designations, foundations, carefully drafted marital agreements).

➕ What is an Erbengemeinschaft and why does it cause friction?

If multiple heirs exist, they form a community of heirs that jointly owns the estate until partition. Many decisions require unanimity, which can cause deadlock. Tools include appointing an executor, using buy-out clauses, or court-managed partition if consensus fails.

➕ How do I renounce an inheritance (Ausschlagung) and by when?

Renunciation must be declared formally before the competent German probate court (or notarized and sent) within six weeks of learning of the succession and cause—six months if the heir resides abroad or the decedent died abroad. Missing the deadline generally means acceptance by operation of law.

➕ Is a joint spousal will (Berliner Testament) valid and what are the pitfalls?

Berliner Testament (each spouse makes the other sole heir; children heirs of the survivor) is widely used and generally valid. Beware: children can demand the forced share on the first death; later changes may be restricted by binding effect unless expressly reserved.

➕ Do unmarried partners inherit? What about registered partners or same-sex spouses?

Unmarried partners have no automatic inheritance rights; a will is essential. Registered partners (and same-sex marriages) are treated like spouses under current law for succession purposes, subject to the applicable regime and timing.

➕ What if minors inherit—who manages and can assets be sold?

Parents/guardians usually manage a minor’s inheritance under supervision. Certain transactions (e.g., selling real estate, business stakes) often require family court approval. Wills can appoint executors or trustees to manage until a specified age.

➕ Which court handles German probate and how long does it take?

The Nachlassgericht (probate division of the local court) at the decedent’s last German residence is typically competent; otherwise property location or special rules may apply. Timelines vary widely—from weeks to many months—depending on complexity, disputes, and translations/apostilles.