I have noticed that I receive many e-mails with the same questions, so I have begun to post the most frequent questions – and of course the answers to them – for everyone to read. For free, can you believe that?! As this section might already answer many of your questions, I invite you to browse these FAQ before you contact me (or any other lawyer) about your case.
Before asking a new question, please read through the many comments which may already answer your questions. And if you find these FAQ useful or if you ask a new question, it would be very nice if you make a donation. Thank you! (After all, if you are on this page, you are about to receive a huge inheritance.)
1. Which law applies in international inheritance cases?
Art. 21 of the EU Succession Regulation sets out the basic rule: The succession shall be governed by the law of the country where the deceased had his/her habitual residence. In cases of several residences or of highly mobile people, you can imagine that this opens up room for interpretation.
And it becomes even more complicated, because there are several exceptions. The most important of them is Art. 22 of the EU Succession Regulation, which allows a person writing a will to choose the law of one of the countries that he/she is a citizen of.
As the inheritance laws of different countries (and sometimes between different jurisdictions in the same country) vary quite a bit, it is imperative to think about which law to choose. If you are a foreign citizen living in Germany, choosing foreign law can pose an enormous benefit, because it is often a way to circumvent the strict German rules on forced heirship (see no. 3 below).
2. Who inherits under German law if I have no will?
That depends on your family situation.
If you only have two children and no other relatives, nor a surviving spouse, both your children will inherit 50%. Easy peasy, lemon squeezy. No lawyer needed.
If on the other hand, you have a surviving spouse, several children from different mothers/fathers, half-siblings, cousins, uncles and aunts of varying degrees, then the whole thing can become a proper mess. Even more so if somebody did something they shouldn’t have done, for example fathering a child with their sister. Is that offspring a child or a nephew? Or both? Will he/she receive 1/17 or 2/17?
Sometimes, it’s as confusing as those Greek tragedies, where everyone is related with everyone else in the most convoluted ways.

3. I don’t care about my relatives. Can’t I simply decide who gets the house, the car, my books and the dog?
Ehm, it’s not quite that easy.
German law has a system of “forced heirship” (§ 2303 BGB) which means that children, parents and the spouse are entitled to a certain minimum of the estate, even if you have not listed them in your will or – and that’s shocking – even if you have explicitly removed them from your will.
So, while you can disinherit someone in your will, he/she can sue to receive a legal minimum. Only in cases of gross misconduct on the part of the potential heir towards the deceased can they be excluded completely (§ 2333 BGB).
4. And how do I write a will?
The two main forms are the notarized will (which requires a notary public, of course) and the privately written will. They both enjoy equal legal validity.
The privately written will has to be handwritten, signed and dated (§ 2247 BGB). The biggest mistake that people make is to download some form of the internet, print it out, and sign it. It’s void, because the whole document needs to be handwritten. – Why? Because the law dates from 1896 and it says so.
As to the form of the will, Art. 27 of the EU Succession Regulation also gives you plenty more options if you are a foreign citizen or have other ties abroad. As indicated in no. 1 above, if you are in that situation, it’s really worthwhile to look into all the possibilities that you can choose from.
5. Do you have any advice about what to put into a will?
My main advice is: Don’t try to control the future by writing a will.
This is a mistake that many people make. They think they can use a will to exert influence on the lives of others, long after they will have been gone. They set up complicated trusts and appoint executors and administrators, on whom they put onerous conditions and detailed provisions. They limit what their children and surviving spouse can do with the estate. They detail the succession down to the generation of their great-grandchildren, but of course only if they get a college degree.
And then life turns out differently. The son dies before his parents. A picture-perfect couple splits up because the husband wants to hike the length of the Amazon. That lovely daughter-in-law is really an IRS informant. The company, which was all your pride, loses market share and slips into irrelevance.
What I am trying to say: Accept mortality.
When it’s over, it’s over. And if you want somebody to receive your paintings, your books or some money, give it to them now. You don’t need to wait until it will be too late.
6. If I have written a will, can I change it later?
Usually yes.
You do this either by destroying the will (if there is only one copy), or by writing a new one, in which you include the explicit remark that the new will supersedes the old one.
However, if you signed a joint will with your spouse or a contract of inheritance, you may be bound by the will even if you no longer want to be. That’s why you should think really hard before signing any such document.
7. You are right, this whole family business is rather uncertain. Can I leave everything to my dog?
No.
And actually, animals don’t care about money and stuff. Which sometimes makes me believe that they are more advanced than us humans.
You could bequeath your dog to someone, under the condition that they continue to take care of the dog, but this leads to all the problems I alluded to above in no. 5.
8. What if I don’t want to inherit?
If you don’t want to inherit (for example if the estate includes more debts than assets, or because you simply don’t want to deal with any of your relatives), you can refuse to accept the inheritance.
However, you need to explicitly declare that you reject the inheritance within 6 weeks of your knowledge of the inheritance (§ 1944 I, II BGB). If you live outside of Germany, this limitation period is 6 months (§ 1944 III BGB).
9. Does Germany tax inheritance?
You bet.
The tax rate depends on the amount inherited and on how closely related you were to the deceased. As a child, for example, 400.000 EUR are tax free. Above this threshold, the tax rate progresses from 7 % to 30 %. The maximum tax rate (for non-related heirs) is 50 %.
10. How do I decide whom my children will stay with in case of my death?
You cannot dispose of your children like chattel.
But there are ways to determine who will care for your children, should you die while they are still minors.









