All news related to "Inheritance Law"

You have inherited an art collection and would like to know what inheritance tax you will have to pay? The answer is complex – but there are also positive aspects. German tax law provides significant tax breaks if certain conditions are met. According to Section 13 Paragraph 1 Number 2 of the Inheritance Tax Act…

Many families in Germany regulate their estate planning using a Berlin Testament. At first glance, this model seems fair: The spouses appoint each other as sole heirs, while the children only inherit after the death of both parents. However, what is often overlooked is that those who claim their compulsory share after the first death…

An inherited house that none of the heirs wants to use themselves and that cannot be sold because one co-heir refuses their consent: This situation occurs more frequently in German inheritance cases than many people think. As soon as several people inherit together – for example, siblings after the death of their parents – an…

Those born outside of marriage whose biological father – or in rare cases, their mother – has died without naming him as an heir, often still have a legal claim: the compulsory share. However, many affected individuals are unaware that they are entitled to such a claim – or they assume that it has already…

If a parent becomes incapacitated and a sibling has power of attorney over the account, doubts and mistrust often arise. Many assume that as a child they can demand access to their bank account statements. However, this is not legally correct. At the same time, effective protective mechanisms exist – provided they are used in…

If a child cares for their mother or father at home for an extended period, disputes often arise during inheritance proceedings: Is the child providing care entitled to a larger share – and might the siblings end up with nothing? Section 2057a of the German Civil Code (BGB) contains a specific regulation for precisely this…

If co-owners cannot reach an agreement (for example, after separation/divorce or within an inheritance community), a forced sale is often used as leverage. An objective assessment is crucial: In most cases, a forced sale can only be definitively averted through an agreement (e.g., takeover, buyout, or sale on the open market). However, it is often…

Anyone who disclaims an inheritance generally loses their status as an heir. However, in certain situations, a claim to the compulsory share remains – particularly if the heir has been disadvantaged or disinherited by a will. 🔹 1. The principle A right to a compulsory share only remains if a restricted or encumbered inheritance is…

Law Firm Cocron GmbH & Co. KG – Law firm specializing in inheritance law in Berlin and Munich Not every inheritance is a gain. Those who inherit not only inherit the assets of the deceased but also assume their debts and obligations. In many situations, it can therefore be advisable to disclaim the inheritance to…

A will ensures that your assets are distributed according to your wishes. Without such a will, the statutory rules of inheritance automatically apply – often with results that do not reflect the testator’s wishes. To ensure your last will and testament remains legally valid, you should pay attention to the following points: Conclusion: Those who…

The Berlin Testament is one of the most popular estate planning methods: spouses appoint each other as sole heirs, and the children are designated as final heirs. The aim is clear financial security. However, one weakness remains: abusive gifts by the surviving spouse. What is meant by a malicious gift? A gift is considered malicious…

Bank statements are a crucial tool in inheritance cases for fully documenting the estate. They provide information about existing assets and liabilities and help identify suspicious withdrawals. It is therefore essential for heirs to know how to obtain these documents and what rights they have. 1. Right of heirs to information – legal basis Upon…

Table of contents 1. What does it mean to reject an inheritance? Anyone who receives an inheritance – whether through intestate succession or a will – can either accept it or formally disclaim it. By disclaiming the inheritance, one loses the status of heir and does not become part of the community of heirs. One…

Background to the decision On April 7, 2025, the Higher Regional Court of Munich (Case No. 33 U 241/22) ruled that an executor of a will must repay excessive compensation of over €117,000, including interest, to the estate. The appeal was unsuccessful. Details of the verdict Initial situation: The executor of the will had initially…

Every year, around 400 billion euros are inherited in Germany – yet many inheritance regulations are incomplete, flawed, or even nonexistent. Attorney István Cocron of the law firm Rechtsanwalt Cocron GmbH & Co. KG, with offices in Berlin and Munich, is familiar with the typical misunderstandings surrounding inheritance law from his daily practice. Here you…

In Germany, everyone has the right to name their heirs individually. However, if a person dies without leaving a will or inheritance contract, the legal succession rules apply. This situation is quite common: according to a YouGov survey from August 2022, around 66% of Germans do not have a will. In approximately two-thirds of all…

Many parents support their children financially during their lifetime – be it in the form of gifts, transfers, or other assets. When it comes to inheritance later, the question often arises: Must a child entitled to a compulsory share of the inheritance have such payments deducted from their share? The legal situation is clear: Only…

Our law firm regularly advises heirs, those entitled to a compulsory share of the inheritance, and estate administrators in complex inheritance law situations. A recent case serves as an example of why, in certain situations, filing for insolvency may be essential for the proper settlement of a complicated estate. The case at a glance: One…

  Is it even legally possible to quickly draw up a will in an emergency situation? The answer is: Yes, under very specific conditions. A little-known but legally possible option is the so-called three-witness will, also known as an emergency will. This involves an oral declaration of one’s last will and testament – however, this…

Why are there forgotten accounts? Over the course of a lifetime, people often accumulate bank accounts at various institutions – whether due to moving, changing jobs, or saving money. These accounts are not always documented or communicated to family members. Such accounts are referred to as dormant accounts. How can heirs track down such assets?…

Yes, inheritance tax can quickly become a significant financial burden. However, those who are familiar with the tax-free allowances and legal regulations can considerably reduce their tax liability. This article explains how inheritance tax is calculated and what strategies are available to save on taxes. How high is the inheritance tax? The amount of inheritance…

When co-owners of a property cannot reach an agreement, a forced sale by auction is often the only remaining option. But what rights and obligations do the parties involved have in this process? This article provides a clear overview and shows what those affected should pay attention to. 1. Who can apply for a partition…

In times of high interest rates, many Berliners are looking for alternative financing options. Low-interest or interest-free loans within the family seem particularly attractive. But beware: what appears at first glance to be the ideal solution can have tax consequences. A recent ruling by the Federal Fiscal Court provides important guidance on the correct tax…

If a property has multiple owners – for example, through inheritance or as part of a community property regime – conflicts can arise regarding its use or disposal. In such cases, the law offers a way to dissolve the joint ownership of the property through partition auctions. However, there are two different types: the large…

A recent ruling by the Higher Regional Court of Munich demonstrates how crucial the formal requirements for a will are. In a case where an envelope containing handwritten notes and symbols was intended to serve as a last will and testament, the court ruled that the formal requirements of Section 2247 of the German Civil…

When someone dies, it’s not always immediately clear who inherits and how the estate will be managed. Two legal instruments play a central role: estate administration and estate trusteeship. But how do they differ? And what do they mean for heirs, creditors, and other stakeholders? Lawyer István Cocron sums it up: “Estate guardianship serves to…

Death is a topic no one likes to think about – yet precisely for this reason, it often leads to uncertainty, disputes, and financial burdens for the bereaved. Thoughtful estate planning not only helps avoid inheritance disputes but can also offer tax advantages. We explain what’s important when it comes to bequeathing and gifting assets.…

Freedom of testation: Not everything is permitted Those who write a will generally want to create clear and unambiguous arrangements. However, not every clause is legally valid. Certain wording can render parts of the will, or even the entire document, invalid. To avoid disputes among heirs and costly legal proceedings, you should observe a few…

Whether buying real estate, making a will, drawing up a prenuptial agreement, or starting a business – many of life’s most important decisions have far-reaching legal consequences. But how do you ensure that everything is correctly arranged and that no unpleasant surprises arise later? The answer: with a notary. In this article, you will learn…

When a loved one dies, they often leave behind not only memories but also assets that must be divided among the heirs. This can lead to disputes, especially when it comes to the estate and any prior gifts made by the deceased. In this article, we examine, based on a recent ruling by the Higher…

The Higher Regional Court (OLG) of Oldenburg has ruled that heirs can have unrestricted access to a deceased person’s Instagram account, including the right to actively use it. Until now, Meta, the company behind Instagram, placed the accounts of deceased users in so-called memorialized status. In this mode, the account remains visible, but users can…

An action for partition of an estate, also known as a partition action or inheritance division action, is a legal remedy when a community of heirs cannot agree on the division of the estate. This is often the case when there are multiple heirs and the estate includes assets such as real estate that cannot…

1. Estate ready for distribution: The estate must be ready for distribution. This means that all liabilities, such as funeral expenses and debts, must be settled, and the estate assets must be divisible. This is straightforward with cash assets, but often more difficult with real estate, as it usually has to be sold through a…

Which costs can be deducted as liabilities of the estate when settling an inheritance? According to the Federal Fiscal Court (BFH), the term “estate settlement costs” is to be interpreted broadly. This includes expenses incurred in connection with an auction – such as consulting and storage costs – provided they serve to generate the sums…

Yes, interpreting wills is one of the most demanding tasks in inheritance law. Judges face the challenge of ascertaining the testator’s true intentions, which are often only vaguely or indirectly expressed in the will. At the same time, these intentions must be reconciled with the strict legal requirements and formalities of inheritance law. This becomes…

German inheritance law, as we know it today, is based on millennia-old traditions and legal concepts that reach back to antiquity. Its roots lie in both Germanic and Roman law. 1. Origins in Roman and Germanic law As early as 450 BC, inheritance laws were codified in the Roman Twelve Tables, with testamentary succession taking…

Upon the death of the testator, all of their assets and liabilities pass to the heirs. This process is legally known as universal succession. The heirs thus assume the legal position of the deceased and are also liable for their debts. They are jointly and severally liable, meaning that a creditor can demand payment of…

To assert claims to a compulsory share of the inheritance without interrupting the statute of limitations when the heir’s address is unknown, an estate administrator can be appointed. In such cases, the probate court has the task of securing the estate. It can appoint an estate administrator for this purpose, particularly if the heir is…

The compulsory share becomes due immediately upon the death of the testator. From this point on, it is inheritable and transferable. The person entitled to the compulsory share can demand both payment of the share and the provision of the necessary information immediately. They do not need to wait for the distribution of the estate…

After the death of the testator, heirs often face tax challenges, especially if no appropriate arrangements have been made. This article offers recommendations for mitigating inheritance tax disadvantages and distributing the estate efficiently. 1. Review of formally invalid wills A will is only legally valid if it meets the formal requirements stipulated in the German…

It frequently happens that an inheritance occurs and the whereabouts of one or more co-heirs are unknown. Since German inheritance law stipulates that the settlement of an estate must be carried out jointly by all heirs, the known heirs often face considerable difficulties. While an individual heir can apply for a certificate of inheritance proving…

Official guidelines: 1. A handwritten will can be validly drawn up on several loose sheets of paper if the unity of the declaration of intent is evident from the entire document. 2. However, the necessary internal connection cannot be established solely by storing the document together with other documents (e.g., a copy of a notarial…

The death certificate, also known as a certificate of death or postmortem examination certificate, is an essential document that confirms the death and cause of death of a deceased person. Without this document, neither a death certificate can be issued nor a burial can take place. What is a death certificate? A death certificate is…

The terms half-brother and stepbrother are often confused, but they describe different types of family relationships. The decisive factor here is biological relatedness, which also has implications for inheritance law. The half-brother A half-brother is related by blood because he shares a common biological parent with the deceased. This relationship can exist through either the…

Inheritance law is a complex area of law that affects numerous people. In Germany, it is regulated by the Civil Code (BGB). A central question is what claims the state can assert in the context of an inheritance. The legal order of inheritance The statutory rules of inheritance apply if there is no will or…

If a disabled child inherits, the assets can be counted towards social benefits, meaning the child doesn’t actually benefit. A special needs trust can prevent this. How a special needs trust protects assets Parents of children with disabilities want to ensure their child is well cared for after their death. A special needs trust makes…

Are you wondering whether it’s better to give away your assets during your lifetime or leave them as an inheritance after your death? A gift allows the recipients to thank you personally and avoids potential family tensions. Furthermore, transferring assets early can offer tax advantages. However, an anticipated inheritance should be carefully considered, as it…

Everyone has the right to freely decide who should inherit their assets after their death – and who should not. If a testator wishes to exclude a relative from inheritance, this is done through disinheritance. Here you can learn exactly what disinheritance means, how it works, and what options exist to defend against it. 1.…

Those who start transferring their assets to future heirs early can pass on larger sums tax-free. The personal allowance is the same in most cases. Up to this amount, the beneficiary is not liable for inheritance or gift tax. However, there is an exception for parents and grandparents: their allowance is €100,000 for inheritance tax,…

Spouses often opt for a joint will, which usually designates the surviving spouse as the sole heir upon the first spouse’s death. This often serves to protect the estate from claims by distant relatives after the death of one spouse. Such wills are generally handwritten by one spouse and signed by both. Furthermore, they frequently…

An inheritance includes not only assets but also debts. Those who inherit should inform themselves early to avoid financial risks. When someone dies, their debts don’t automatically disappear; instead, they become part of the estate and can be passed on to the heirs. An inheritance can therefore include not only assets like cash, securities, or…

Anyone who wants to ensure how their assets are distributed after their death should settle their inheritance matters early. This raises the question: Is a will or an inheritance contract the better choice? Life is unpredictable – an accident, illness, or old age can suddenly leave you unable to manage your own affairs. Therefore, it’s…

Continuously rising real estate prices are not only driving up costs for buyers, but are also increasingly burdening heirs with high tax demands. Particularly in large cities like Munich, where real estate prices have practically exploded in recent years, heirs often find themselves in financial difficulties. The high value of inherited properties means that descendants…

Het Hoger Regionaal Hof (OLG) van Düsseldorf heeft in zijn beslissing van 20 april 2018 verduidelijkt dat de formulering ” De overlevende van ons zal door dit testament noch worden belast noch beperkt en mag zijn bezittingen vrijelijk op welke manier dan ook beschikken ” uitsluitend betrekking heeft op juridische transacties tijdens het leven van…

Many seniors spend considerable time in their later years considering what should happen to their assets after their death. However, there aren’t always close relatives who are eligible to inherit. A specialist lawyer explains the legal options available in such cases. Challenges for seniors without heirs Older people often live without a partner, children, or…

The right to care for the dead Who has the right to decide on burial and grave maintenance? Conflicts often arise among bereaved relatives regarding how the funeral should be arranged or how the grave should be cared for. This year, the Federal Court of Justice had to address the question once again of who…

What happens if there is no valid will? Often, an estate is divided among several heirs, which can lead to conflict. This article examines the legal order of inheritance and shows how disputes among heirs can be avoided. There’s a saying: ” You only see a person’s true character when there’s something to inherit .”…

“Nothing is free, not even death,” as the saying goes. Indeed, funerals can be very expensive. Even a simple burial can cost up to €4,000, while the average funeral costs are around €5,000. Amounts of €10,000 and more are not uncommon. The costs vary depending on the type of funeral, its design, and the region.…

What is meant by the term “goods balance swing” ? In a matrimonial property regime change, the community of accrued gains is first converted into a separation of property by means of a notarized marriage contract and then returned to the original community of accrued gains. Purpose of the property status swing This procedure serves…

Many people, especially those of advanced age, wonder who should inherit their assets. If there is no will, the statutory rules of inheritance apply, according to which the spouse usually receives half of the estate and the children divide the remaining portion among themselves. However, not everyone agrees with this arrangement. In such cases, a…

Special cases regarding inheritance Certain inheritance cases are so unique that they are often not covered in standard legal texts. This includes, for example, situations where someone dies abroad or leaves assets there. An heir may also be part of a community of heirs but be untraceable or legally incapacitated. In these cases, it is…

Gift tax law: The Federal Fiscal Court continues to leave numerous practically relevant questions unanswered. The case is based on an inheritance dispute. Frankfurt. With Section 7, Paragraph 8 of the Inheritance Tax Act, the legislator has created a provision aimed at taxing the perceived loophole of increased value of shares in corporations resulting from…

If someone is excluded from inheritance as a legal heir and close relative by a will or inheritance contract, this person is generally entitled to a compulsory share from the heirs. This claim amounts to half of the legal share of the inheritance and can represent a considerable sum, depending on the value of the…

Legal practice often shows that numerous conflicts among heirs could have been avoided by appointing an executor. By designating an executor in their will, a testator can precisely control the inheritance process and prevent disputes. Whether the advantages or disadvantages of appointing an executor outweigh each other in a specific case depends on the individual…

The supplementary compulsory portion claim pursuant to Section 2325 of the German Civil Code (BGB) serves to ensure that those entitled to a compulsory portion are not disadvantaged by gifts made by the deceased that reduce the estate. This guarantees a fair compulsory portion, even if the deceased made gifts during their lifetime that could…

Foundations offer a modern way to use private wealth to drive social change. For the founder, the particular appeal lies in shaping an organization according to their own vision and values in order to support a cause that is important to them. The reasons for establishing a foundation are diverse. Often it is the desire…

  Reporting and declaration obligations Anyone who acquires something from an estate – be they heirs, legatees, or those entitled to a compulsory share – is obligated to notify the tax office within three months of becoming aware of the inheritance. This notification requirement also applies to assets abroad. ” An inheritance tax return is…

  The equalization of gifts and special services among heirs When an estate is divided among children and other legal descendants, gifts or support payments that a testator made to individual children or grandchildren during their lifetime often need to be taken into account. Furthermore, obligations to provide compensation can arise if a descendant has…

A life annuity describes the obligation to provide lifelong in-kind benefits intended to contribute to a person’s physical and personal care. Life annuities play a particularly important role in agricultural transfer agreements, where the transferee assumes the agreed obligations and receives corresponding compensation. The most important points regarding the life annuity: What is meant by…

An inheritance can bring an increase in wealth, but it often also comes with obligations, such as assuming the deceased’s debts. It becomes particularly disadvantageous if the inheritance consists primarily of liabilities. By disclaiming the inheritance, you avoid this burden of debt, but you also forfeit positive assets, your statutory share, and personal mementos like…

The willingness of Germans to leave an inheritance to their descendants has changed significantly in recent years. Today, only 35 percent of those surveyed want to ensure they can pass something on – a marked decline compared to 2017, when almost half of Germans (49 percent) expressed this desire. Instead, there has been a shift…

Digital legacy management remains inadequately addressed. While registering on a platform is usually straightforward, deleting accounts after death is often considerably more complicated. Far too often, a deceased person’s memberships, subscriptions, or online accounts remain active, and fees, contributions, or license costs continue to accrue—costs for which the relatives could ultimately be held liable. In…

Everyone can choose their own heirs. However, if someone dies without a will or inheritance contract, the law determines the order of inheritance. This is frequently the case in Germany: According to a YouGov survey from August 2022, around 66 percent of Germans do not have a will. In approximately two-thirds of all deaths, the…

Many married couples choose the Berlin Testament, but this isn’t always the best solution and can even lead to financial disadvantages. When might the Sylt Testament be the better choice? In most cases, spouses want to ensure that the surviving partner is financially secure. A common method for this is the Berlin Testament, where the…