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German Succession & Inheritance Law

German ProbateGerman Succession & Inheritance Law

Are Foreign Wills valid in the United Kingdom?

...and will Brexit change anything with regard to recognition of Non-British Wills? To be valid, a Will must bear the signature of two witnesses, right? Well, in principle yes. Section 9 of the Wills Act 1837 (as amended) provides that a Will shall not be valid unless: (a) it is in writing and signed by the testator, or by some other person in his presence and by his direction; (b) it appears that the testator…
Bernhard Schmeilzl
May 18, 2016
German LawGerman ProbateGerman Succession & Inheritance Law

Most Germans die without a Will

German Intestacy Rules Explained The German rules about what happens when a person dies without having made a valid will (intestacy), are set out in section 1923 to 1936 German Civil Code (Bürgerliches Gesetzbuch, an English translation being available here. Intestate succession affects many families because roughly two out of three Germans die without having a valid Will in place. German intestacy rules are very different from those in Common Law countries. Children of the…
German Succession & Inheritance LawGerman Tax Law

The Perils of German Inheritance Tax and Gift Tax

German Inheritance Tax applies when British Legators (and their Lawyers) least expect it UK and US lawyers are used to an inheritance tax regime where (only) the estate as such is being taxed. Within that system, it does not matter too much who the beneficiary is and where he or she is domiciled. The German Inheritance Tax concept, however, works entirely differently (basics explained here). Instead of taxing the estate itself, it taxes each individual…
Bernhard Schmeilzl
March 22, 2016
German ProbateGerman Succession & Inheritance Law

What does a genuine German Certificate of Inheritance look like?

Beware of internet and email scams informing you about an inheritance you have made. If it sounds too good to be true - it is! Every day, thousands of people receive emails from criminals who attempt to defraud them by using the inheritance scam. As a law firm dealing with international probate matters, we receive at least one enquiry per day whether a notification about an inheritance is real or fake. Sometimes, unfortunately, the clients…
Bernhard Schmeilzl
January 19, 2016
German ProbateGerman Succession & Inheritance LawGerman Tax Law

Don’t be afraid of Clients with Foreign Assets!

Crash Course for UK Inheritance Lawyers: Will Preparation for International Families and Expats. Obtaining Foreign Probate Solicitors working in the field Wills & Probate, sooner rather than later, are faced with clients who own foreign assets, are married to non-British spouses or are sent abroad as expats by their employers. These international clients, in most circumstances, will rely on their Will to also cover their non-UK assets and to function in foreign jurisdictions, i.e. the…
Bernhard Schmeilzl
October 20, 2015
German ProbateGerman Succession & Inheritance LawGerman Tax Law

International Wills and Estate Planning for British-German Families

... and the big misunderstanding regarding the "choice of inheritance (tax) law" Drafting a Will is no easy matter. It gets even more complicated if you are a mixed-nationality family, if you have assets in more than one country or if you have more than one residence. This posting explains the basic rules of estate planning for British-German spouses or families. With international inheritance cases and estate planning one must always strictly distinguish between two…
Bernhard Schmeilzl
July 24, 2015
Family LawGerman Succession & Inheritance Law

Living Will and Enduring Power of Attorney under German Law

How to set up Advance Directives for Medical Treatment under German law In Germany, it is rather common to set up a Power of Attorney (Vorsorgevollmacht) and/or a Living Will (Patientenverfügung). The formal requirements for both are quite simple. Whereas a Last Will (Testament) must either be written in the testators own hand or must be recorded in the presence of a German notary (details here), both an Enduring Power of Attorney as well as…
Bernhard Schmeilzl
July 23, 2015
German ProbateGerman Succession & Inheritance Law

What is called a Cousin in English may be called a Nephew in German

"False Friends" in Anglo-German Kinship Terminology This sometimes creates confusion in British-German inheritance cases. Especially when there exists a German Certificate of Inheritance which lists nieces or nephews as beneficiaries. Because these persons would (in most cases) be called cousins in English, which can lead to queries by the English probate commissioner, because he / she will assume that the probate application has been filled out incorrectly. So, to avoid confusion, one should explain to…
Bernhard Schmeilzl
February 6, 2015
German LawGerman ProbateGerman Succession & Inheritance Law

Prove German Wills for English Probate

Are German wills recognised in Britain? To an English lawyer, a German style will is shockingly short and informal. Typical wording in a German will would be: "Testament: I appoint as my sole heir my dear son Franz Meyer. Munich, 24 December 2000, Fritz Meyer" Even the following text would satisfy the German Probate court that it constitutes a fully valid German will: "My Wife gets everything. Hans Muller" Yes, this is a valid German…
Bernhard Schmeilzl
January 23, 2015
German ProbateGerman Succession & Inheritance Law

Tracing Overseas Assets

Are you dealing with a deceased relative or other person’s estate and are unsure if they have any assets in Germany? After a death, it’s often the case that the deceased may have spent many years in another country, perhaps with the services or through a holiday home or extended family ties. They may potentially have assets there that are not immediately obvious. Tracking down potential bank accounts, property and other assets can be difficult…
Bernhard Schmeilzl
November 28, 2014