Wills and Inheritance Law in Germany — Erbfolge, Pflichtteil, and Taxes

Statutory Succession — Erbfolge — Who inherits without a will?

If someone dies without a will, the statutory Erbfolge under German civil law applies:

Order of heirs

Spouse's inheritance share

The spouse inherits alongside relatives:

• Alongside children (1st order): 1/4 (in community of accrued gains + 1/4 gain = 1/2)
• Alongside parents/siblings (2nd order): 1/2
• Alone (no relatives of 1st or 2nd order): everything

Unmarried partners inherit nothing — only a will protects the partner!

Will (Testament) — How to create one

Handwritten will

The simplest and valid form:

• Entirely handwritten — no computer, no printing
• Date (day, month, year)
• Signature with full first and last name
• Storage: At home or with the Nachlassgericht (official deposit: €75)

Notarial will

• Created and notarized by a notary
• Costs depend on estate value (e.g., €400–800 for €200,000)
• Advantage: No Erbschein needed — the notarial will suffices for banks and land registry
• Automatically stored with the Nachlassgericht

Berlin Will (for married couples)

• Spouses appoint each other as sole heirs
• Children inherit only after the second spouse's death (Schlusserben)
• Caution: Children still have a claim to the Pflichtteil

Pflichtteil — Compulsory share of close relatives

Even if you disinherit someone in the will, they have a right to the Pflichtteil:

• Entitled parties: Children, spouse, parents (if no children)
• Amount: 50% of the statutory share (in cash, not in kind)
• Example: Child is disinherited, statutory share would be 1/4 → Pflichtteil = 1/8 of estate
• Expiration: 3 years from knowledge of the succession

Exception: The Pflichtteil can only be revoked in extreme cases (e.g., attempted murder of the testator).

Inheritance tax — Freibetrag (exemptions)

Inheritances and gifts are taxed in Germany. However, there are generous exemptions:

Important: Exemptions apply per person and per 10 years — also for lifetime gifts.

Filing for Erbschein

• With the Nachlassgericht at the deceased's last place of residence
• Required: Death certificate, ID card, family documents
• Costs: Depend on estate value (approximately €400 for €100,000)
• Not needed if a notarial will exists

Tip for foreigners

Inheritance law is generally governed by the law of the country where the deceased last lived (EU Succession Regulation). However, you can choose the law of your nationality in the will.

Status: March 2026. All information provided without warranty.