If a decedent owned assets in more than one country, the heirs must apply for multiple grants. How to solve the problem that all national probate courts want to have the original will?
Bernhard SchmeilzlJuly 15, 2024
How long do I have to claim a German inheritance? In international succession and probate cases, it is not unusual that one or more beneficiaries cannot be found for quite some time, either because they have left Germany many years ago and have not stayed in touch with their family, so nobody knows where they now live. Or because the heirs (especially if intestacy rules apply) are very distant relatives, for example third degree cousins,…
Bernhard SchmeilzlJuly 3, 2024
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 SchmeilzlApril 30, 2024
German private client lawyers of Graf Partners are experts in UK-German probate, estate admin, inheritance tax, finding and closing German bank accounts and selling inherited German property.
Bernhard SchmeilzlMarch 4, 2024
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 SchmeilzlFebruary 13, 2024
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 SchmeilzlDecember 4, 2023
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 SchmeilzlNovember 3, 2023
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 SchmeilzlJuly 14, 2022
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 SchmeilzlJune 13, 2022
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 SchmeilzlApril 24, 2022