A death in the family usually catches relatives completely unprepared. In addition to the emotional burden, numerous organisational and legal steps have to be taken within a short time. Many time limits are strictly regulated by law, and failures can have considerable legal or financial consequences. This guide explains the most important measures in chronological order, clarifies the documents that are often confused and points out typical mistakes that can prove particularly costly in practice.
The first hours: what must be done immediately
Calling a doctor – issuing the medical death certificate
If a person dies at home, the family doctor or the out-of-hours medical service must be informed without delay. In care homes or hospitals, the doctor on duty takes on this task. The doctor issues the medical certificate of death (ärztliche Todesbescheinigung), which is usually referred to colloquially as the “Totenschein”.
This document is the mandatory basis for all further steps. Without the medical death certificate, neither the registration with the register office (Standesamt) nor the funeral nor later estate matters can be dealt with. The medical death certificate consists of a confidential part for the public health office and a non-confidential part for the further official procedures. Relatives generally do not have to deal with its contents themselves, as it is normally issued within a few hours.
Instructing a funeral director
As soon as the medical death certificate is available, a funeral director should be instructed. A professional funeral director takes on numerous organisational tasks and relieves the family considerably. These include in particular registering the death with the register office, applying for the death certificates, organising the memorial service and funeral, and liaising with the cemetery, church, health insurance fund and other bodies.
It is important to note that prices can differ considerably between funeral directors. Differences of several thousand euros for comparable services are not uncommon. It is therefore advisable to obtain two or three quotes if possible. If there is already a prepaid funeral plan or an emergency folder setting out the wishes of the deceased, this makes the organisation considerably easier.
Securing important documents – but with care
Key documents should be looked through and collected within the first hours:
- Identity card and passport of the deceased
- Family register (Stammbuch), birth certificate and, if applicable, marriage certificate
- Insurance policies, in particular life, accident or funeral expenses insurance
- Will, inheritance contract, lasting power of attorney and advance healthcare directive
- Bank documents, bank cards and any emergency folders
However, it is important that the documents initially remain in the home and are not hastily “taken to safety”. Taking items belonging to the estate may, under certain circumstances, already be regarded as an implied acceptance of the inheritance. This can become problematic if the estate is over-indebted.
The first days after the death
Registering the death with the register office
The death must be registered with the competent register office no later than the third working day after the death. In practice, this is often done by the funeral director. The register office then issues the death certificate (Sterbeurkunde).
The death certificate is the central official document with which relatives prove their authority to banks, insurance companies, authorities or the pension insurance fund. It is advisable to apply for at least seven to ten originals, as many bodies do not accept copies. Re-ordering entails additional costs and usually takes several days to process.
Submitting the will to the probate court
Anyone who finds or holds a will of the deceased is legally obliged to submit it to the competent probate court (Nachlassgericht) without delay. This obligation applies regardless of whether you are an heir yourself or may have been disinherited.
The will must not be opened, withheld or destroyed. Suppressing or destroying it may even be a criminal offence. Once received, the probate court opens the will and informs the parties concerned. Particularly in the case of notarial wills, the court’s record of the opening of the will (Eröffnungsniederschrift) is often later sufficient as proof of heirship.
Informing important bodies
Within the first week, the following bodies in particular should be informed in writing:
- Health insurance fund
- Pension insurance fund or professional pension scheme (Versorgungswerk)
- Employer of the deceased
Widows or widowers may, under certain circumstances, be entitled to the so-called “Sterbevierteljahr” (bereavement quarter), under which the deceased’s full pension continues to be paid for three months. This entitlement must be actively applied for.
Organising the funeral
The statutory time limits for burial differ from federal state to federal state and are usually between four and ten days. The desired form of burial is generally determined by the documented or presumed wishes of the deceased.
The first weeks: observing important time limits
The six-week time limit for disclaiming the inheritance
Anyone who becomes a statutory or testamentary heir generally has six weeks to disclaim (renounce) the inheritance. The time limit begins as soon as you learn of the death and of your own position as heir.
If the time limit is missed, the inheritance is automatically deemed to have been accepted. This also means that you are in principle liable with your own assets for all of the estate’s debts. You should therefore check at an early stage whether the estate may be over-indebted.
The disclaimer must either be declared before the probate court or be notarially certified. Informal letters, e-mails or text messages are not legally sufficient.
A disclaimer can be particularly advisable:
- if the estate is over-indebted
- if the financial situation is unclear
- for tax reasons
Before making a decision, a complete inventory of the estate should be drawn up if possible.
Certificate of inheritance – necessary or not?
The certificate of inheritance (Erbschein) is a public document issued by the probate court confirming who has become heir and to what share.
In many cases, a certificate of inheritance is applied for prematurely, even though it is not required at all. If there is a notarial will, the court’s record of the opening of the will is often sufficient.
A certificate of inheritance, on the other hand, is usually required:
- in the case of statutory succession without a will
- in the case of privately written wills
- if banks or authorities expressly insist on it
The costs depend on the value of the estate and can amount to several hundred euros.
Notifying inheritance tax within three months
Every heir is obliged to notify the competent tax office of the acquisition upon death within three months. This obligation also applies if no tax is expected to be payable because of tax allowances.
Today, the tax office is often informed of the death automatically, for example by banks, notaries or land registries. Anyone who fails to make the notification risks late-payment surcharges or tax law consequences.
Checking and terminating contracts
In the first weeks, all ongoing contracts should be reviewed:
- Tenancy agreement
- Insurance policies
- Memberships and subscriptions
- Standing orders and recurring direct debits
Particularly important: life insurance policies are often paid out not to the heirs but to expressly named beneficiaries.
The three most important documents
The most important documents in the event of a death are:
- Medical death certificate (Totenschein)
- Death certificate (Sterbeurkunde)
- Certificate of inheritance (Erbschein)
Each of these documents serves a different function, and they are often confused in practice.
Common and costly mistakes
The following are particularly problematic in practice:
- Withholding or destroying wills
- Applying for a certificate of inheritance prematurely
- Missing the time limit for disclaiming the inheritance
- Forgetting the inheritance tax notification
- Continuing to use powers of attorney over bank accounts after the death
- Clearing the home prematurely
- Overlooking compulsory share claims
Compulsory share (Pflichtteil) claims in particular are often underestimated. Disinherited children or spouses can, despite being disinherited, have considerable monetary claims against the heirs.
Step by step through the first weeks
Day 1
- Call a doctor
- Have the medical death certificate issued
- Instruct a funeral director
- Secure important documents
Days 2 to 7
- Register the death with the register office
- Apply for death certificates
- Submit the will to the probate court
- Inform the health insurance fund, employer and pension insurance fund
- Organise the funeral
Week 2
- Draw up an inventory of the estate
- Record all assets and debts in full
- Prepare the decision on acceptance or disclaimer
Weeks 3 to 5
- Declare a disclaimer if necessary
- Consider administration of the estate (Nachlassverwaltung)
- Apply for a certificate of inheritance only if needed
Within three months
- Notify the tax office for inheritance tax purposes
In addition, contracts must be terminated on an ongoing basis, authorities informed and, where applicable, the community of heirs organised.
Legal advice in the event of a death
Many mistakes in inheritance cases are made in the very first weeks and often only lead to considerable financial burdens or family conflicts months or years later. Anyone who seeks legal advice at an early stage can avoid risks and better protect the family’s assets.
The law firm Rechtsanwaltsgesellschaft Cocron GmbH & Co. KG (Munich/Berlin) advises heirs, persons entitled to a compulsory share and creditors of the estate on all questions of inheritance law – from disclaiming an inheritance and the certificate of inheritance to enforcing or defending against compulsory share claims.
