Inheritance in Germany raises many questions: who inherits without a will, how much the spouse receives, what to do if you have been disinherited and how to establish your rights if the heir lives abroad. Below are the key rules of German inheritance law.
Key points
- Without a will, inheritance follows the order of succession: children and grandchildren, then parents, brothers and sisters, and so on.
- The spouse alongside children generally receives half (§§ 1931, 1371 BGB).
- Disinherited close relatives may claim the compulsory portion — half of the statutory share (§ 2303 BGB).
- The heir's rights are generally evidenced by a certificate of inheritance (Erbschein, § 2353 BGB).
Statutory succession: orders of heirs
- First order — the deceased's descendants: children, grandchildren, and so on. Children inherit in equal shares; a living descendant excludes their own descendants, and the children of a deceased child inherit in that child's place (§ 1924 BGB).
- Second order — the parents and their descendants (brothers, sisters, nephews and nieces, § 1925 BGB).
- More distant orders — grandparents and their descendants, and so on. As long as there is an heir of a closer order, more distant relatives do not inherit.
The spouse's share
Alongside heirs of the first order, the spouse inherits one quarter; alongside the second order or grandparents — one half (§ 1931 Abs. 1 BGB). Under the statutory matrimonial property regime (Zugewinngemeinschaft), this share is increased by a further quarter (§ 1371 Abs. 1 BGB). As a result, alongside children, the spouse usually receives half of the estate. Under separation of property (Gütertrennung) with one or two children, the spouse and each child inherit in equal shares (§ 1931 Abs. 4 BGB).
Wills
A handwritten will must be written entirely by hand and signed (§ 2247 BGB); it is advisable to state the date and place. The alternative is a notarial will. Spouses often draw up a joint "Berlin will" (Berliner Testament), under which the surviving spouse inherits first, followed by a third party, for example the children (§ 2269 BGB).
If you have been disinherited: the compulsory portion
Descendants, the spouse and parents who have been excluded from succession by a testamentary disposition may claim the compulsory portion (Pflichtteil) — a monetary claim against the heirs amounting to half the value of the statutory share (§ 2303 BGB). If the deceased gave away assets to third parties during their lifetime, the compulsory portion may be increased: a gift made within the last year is taken into account in full, and for each preceding year one tenth less; after ten years it is no longer taken into account (§ 2325 BGB).
How to settle an estate
- The estate passes automatically at the moment of death; the heir may disclaim it within the prescribed period (§ 1942 BGB). Further reading — "Disclaiming an inheritance in Germany".
- Erbschein — the certificate of inheritance is issued by the probate court (Nachlassgericht) on application (§ 2353 BGB). It is required, for example, by banks or for the land register.
- Division of the estate — if there are several heirs, they form a community of heirs and divide the estate by agreement or through the court.
Inheritance and foreign nationals
For estates with a cross-border element, the EU Succession Regulation (EU-Erbrechtsverordnung) applies within the EU. As a general rule, the law of the state in which the deceased was habitually resident at the time of death applies; however, the deceased could choose the law of their nationality. If the deceased lived in Germany, German law usually applies — regardless of nationality. An heir living abroad has six months to disclaim the inheritance (§ 1944 Abs. 3 BGB).
Inheritance tax
In Germany, inheritances are subject to inheritance tax (Erbschaftsteuer), but there are tax-free allowances, in particular (§ 16 ErbStG, in the case of unlimited tax liability):
| Heir | Tax-free |
|---|---|
| Spouse or registered partner | €500,000 |
| Child | €400,000 |
| Grandchild | €200,000 |
| Other persons in tax class I (e.g. parents) | €100,000 |
| Persons in tax classes II and III | €20,000 |
We recommend that tax matters also be clarified with a tax adviser.
Frequently asked questions
Who inherits in Germany if there is no will?
The statutory heirs, by order of succession: first the descendants (children, grandchildren, § 1924 BGB), then the parents and their descendants (§ 1925 BGB), and so on. The spouse inherits alongside them (§ 1931 BGB).
How much does a spouse receive on inheritance in Germany?
Alongside children — one quarter (§ 1931 BGB); under the statutory matrimonial property regime, the share is increased by a further quarter (§ 1371 Abs. 1 BGB), i.e. usually to half of the estate.
What can I do if I have been disinherited?
Children, the spouse and — where there are no children — the parents who have been excluded by will may claim the compulsory portion (Pflichtteil): half the value of the statutory share, in money (§ 2303 BGB). Gifts made in the last 10 years are also taken into account (§ 2325 BGB).
Does German law apply if the deceased was a foreign national?
Under the EU rules on succession, the law of the state in which the deceased was habitually resident at the time of death generally applies. If they lived in Germany, German law usually applies, unless they chose the law of their nationality.
What tax allowances apply to inheritance in Germany?
Tax-free amounts include, in particular, €500,000 for the spouse, €400,000 for each child and €200,000 for grandchildren (§ 16 ErbStG, in the case of unlimited tax liability).
Conclusion
German inheritance law is strictly formalised: deadlines, the form of declarations and the procedure determine whether you receive your inheritance. We advise heirs and testators, obtain certificates of inheritance and pursue compulsory portion claims — throughout Germany, including for heirs living abroad.
This article is for general information only and does not replace individual legal advice.
