Category

German Succession & Inheritance Law

Estate PanningGerman ProbateGerman Succession & Inheritance LawInternational Probate

Which German Probate Court to Apply to?

How to find the correct probate registry in cross-border inheritance cases Germany has 638 County Courts (Amtsgerichte), each of which has a probate department (Nachlassgericht). In order to obtain a German grant of probate (Erbschein), the applicant must address the right one, namely the County Court which has local jurisdiction (örtliche Zuständigkeit).  This is the first aspect which any local probate registrar (Rechtspfleger) in Germany checks, because it is an easy way of getting an…
Bernhard Schmeilzl
December 30, 2025
Business in GermanyConveyancing GermanyEstate PanningFamily LawGerman Corporate LawGerman ProbateGerman Real Estate LawGerman Succession & Inheritance LawGerman Tax LawProperty in GermanyWills and Succession Planning

How to transfer German property to your children or grandchildren tax free

Estate planning in Germany by way of a property management partnership (vermögensverwaltende Personengesellschaft, Familiengesellschaft) If you own (or have inherited) property in Germany, it makes sense from a German tax mitigation perspective to transfer some or all of it to your children or grandchildren during your lifetime. In fact, as early on as possible. Because this allows you to take advantage of the high German gift and inheritance tax allowances multiple times. One particularly efficient…
Bernhard Schmeilzl
January 7, 2025
Conveyancing GermanyEstate PanningGerman ProbateGerman Succession & Inheritance LawWills and Succession Planning

How to mitigate German Gift and Inheritance Tax by way of Niessbrauch (usufruct, life interest, reservation of benefit)

Why German estate planners and tax lawyers love the tool "lifetime gift with a reserved life interest" Any German testator who has offspring and who owns a significant estate and therefore asks their German tax lawyer about estate planning advice on how to transfer the family wealth onto the next generation without paying unneccessary German gift tax or inheritance tax, will, inter alia, be proposed to make use of the standard German estate planning tool…
Bernhard Schmeilzl
October 4, 2024
Conveyancing GermanyEuropean ProbateGerman ProbateGerman Succession & Inheritance LawInternational ProbateProperty in Germany

Can an inheritance in Germany become time-barred?

How long do I have to claim a German inheritance? In international succession and probate cases, it is not unusual that one or more beneficiaries cannot be found for quite some time, either because they have left Germany many years ago and have not stayed in touch with their family, so nobody knows where they now live. Or because the heirs (especially if intestacy rules apply) are very distant relatives, for example third degree cousins,…
Bernhard Schmeilzl
July 3, 2024
German ProbateGerman Succession & Inheritance LawGoing to courtInternational Probate

What is a Vorbescheid in German probate proceedings?

German probate registry "announces" the content of the grant to be issued The standard German grant is called Erbschein, i.e. certificate of inheritance. In contrast to grants in common law jurisdictions, such an Erbschein does not name executors or administrators. Instead, the german Erbschein specifies the "heirs", i.e. the beneficiaries and - if more than one - their respective shares in the German estate. How to apply for a German grant of probate is explained…
Bernhard Schmeilzl
April 30, 2024
German ProbateGerman Succession & Inheritance LawInternational ProbateWills and Succession Planning

Can Brits with domicile in Germany avoid the German Compulsory Share Rules?

Theoretically yes, by using a choice of law clause in the will, but German Supreme Court established high hurdles If the deceased - regardless of their nationality - had their habitual residence (which is essentially identical with the main residence) in Germany prior to their death, German inheritance law applies, including the provisions on the compulsory share / forced heirship (Pflichtteil). More on those Pflichtteil rules here: https://staging.crosschannellawyers.co.uk/what-are-the-german-forced-share-rules/ Thus, spouses and offspring, and even parents…
Bernhard Schmeilzl
February 13, 2024
German ProbateGerman Succession & Inheritance LawGerman Tax LawInternational ProbateWills and Succession Planning

Is there a Residential Nil Rate Band in Germany?

Yes, but only if the decedent was resident in Germany or a EU-member state Under German inheritance tax law (Erbschaftsteuer), the beneficiaries may claim an additional German tax relief for property of the deceased used as the family home (Familienheim), if the deceased gives said property to offspring (children or grandchildren), see section 13 para. 1 nr. 4 German Inheritance and Gift Tax Act (link). However, this additional German inheritance tax relief is only available,…
Bernhard Schmeilzl
December 4, 2023
German ProbateGerman Succession & Inheritance LawGerman Tax LawInternational ProbateProperty in GermanyWills and Succession Planning

How to mitigate German inheritance tax

Checklist for UK testators who own assets in Germany If someone who is domiciled in England, Wales or Scotland owns assets in Germany, they need to be aware of the fact that the German tax authorities (Finanzamt) may levy tax on these German assets or - in the worst case scenario - on the testator's entire global estate (in additon to HMRC taxing that same estate as well). Summary of German inheritance tax rules for…
Bernhard Schmeilzl
November 3, 2023