was successfully added to your cart.

Cart

Category

German Succession & Inheritance Law

German ProbateGerman Succession & Inheritance LawGoing to courtInternational Probate

What is a Vorbescheid in German probate proceedings?

German probate registry "announces" the content of the grant to be issued The standard German grant is called Erbschein, i.e. certificate of inheritance. In contrast to grants in common law jurisdictions, such an Erbschein does not name executors or administrators. Instead, the german Erbschein specifies the "heirs", i.e. the beneficiaries and - if more than one - their respective shares in the German estate. How to apply for a German grant of probate is explained…
Bernhard Schmeilzl
April 30, 2024
German ProbateGerman Succession & Inheritance LawInternational ProbateWills and Succession Planning

Can Brits with domicile in Germany avoid the German Compulsory Share Rules?

Theoretically yes, by using a choice of law clause in the will, but German Supreme Court established high hurdles If the deceased - regardless of their nationality - had their habitual residence (which is essentially identical with the main residence) in Germany prior to their death, German inheritance law applies, including the provisions on the compulsory share / forced heirship (Pflichtteil). More on those Pflichtteil rules here: https://www.crosschannellawyers.co.uk/what-are-the-german-forced-share-rules/ Thus, spouses and offspring, and even parents…
Bernhard Schmeilzl
February 13, 2024
German ProbateGerman Succession & Inheritance LawGerman Tax LawInternational ProbateWills and Succession Planning

Is there a Residential Nil Rate Band in Germany?

Yes, but only if the decedent was resident in Germany or a EU-member state Under German inheritance tax law (Erbschaftsteuer), the beneficiaries may claim an additional German tax relief for property of the deceased used as the family home (Familienheim), if the deceased gives said property to offspring (children or grandchildren), see section 13 para. 1 nr. 4 German Inheritance and Gift Tax Act (link). However, this additional German inheritance tax relief is only available,…
Bernhard Schmeilzl
December 4, 2023
German ProbateGerman Succession & Inheritance LawGerman Tax LawInternational ProbateProperty in GermanyWills and Succession Planning

How to mitigate German inheritance tax

Checklist for UK testators who own assets in Germany If someone who is domiciled in England, Wales or Scotland owns assets in Germany, they need to be aware of the fact that the German tax authorities (Finanzamt) may levy tax on these German assets or - in the worst case scenario - on the testator's entire global estate (in additon to HMRC taxing that same estate as well). Summary of German inheritance tax rules for…
Bernhard Schmeilzl
November 3, 2023
German LawGerman ProbateGerman Succession & Inheritance LawInternational Probate

Applying for German Grant of Probate from the UK?

Probate applicants must travel to Germany to swear the oath! Under German succession laws (rules for probate proceedings) at least one of the applicants must swear an oath that the content of the application is complete and true. This oath must be talen in person either directly at the German probate court (Nachlassgericht) or in the presence of a German (!) notary. A UK notary or a UK solicitor is NOT sufficient! Can I take…
Bernhard Schmeilzl
July 14, 2022
German LawGerman ProbateGerman Succession & Inheritance Law

Cause of Death is Confidential Information in Germany

How to prove to an insurer that a decedent did not commit suicide As so many other things in Germany (e.g. land registry information), the question of how and from what a person has died, is considered strictly confidential and will not be disclosed to the public. Not even to the next of kin or the spouse! Therefore, in contrast to the UK and most states in the U.S., a German death certificate (Sterbeurkunde, see…
Bernhard Schmeilzl
June 14, 2022
German ProbateGerman Real Estate LawGerman Succession & Inheritance LawInternational Probate

How to obtain probate and administer an estate in Germany

Download your free guide to German probate and estate administration If an inheritance includes German assets or if the last will names a person resident in Germany, it is important to understand the different requirements and effects of UK and German inheritance law and probate proceedings. The basics of German succession laws and intestacy rules as well as German inheritance tax are explained in the brochure “German Probate”, which is available for download here. To…
Bernhard Schmeilzl
June 13, 2022
German ProbateGerman Succession & Inheritance LawInternational Probate

Bereavement in Germany: Information and Assistance

What to do if a relative dies in Germany When a relative dies abroad, the very different European probate procedures, foreign succession laws and the language barrier cause additional distress in already very difficult times. The law office Graf & Partners specialises in UK-German bereavement matters since 2003 and is ready to guide you through the legal, tax and practical problems of an international inheritance situation. EU Succession Regulation If the deceased had his/her "habitual…
Bernhard Schmeilzl
April 24, 2022