Estate planning and testament drafting form core aspects of our inheritance law practice. Our lawyers have extensive experience working with international clients on these sensitive matters. We help you structure your personal and business assets with legal certainty – whether through drafting testaments, designing marriage contracts, planning strategic gifts, or establishing foundations.

Our team includes specialists in inheritance law, family law, corporate law, and tax law. This collaboration ensures comprehensive solutions that are legally sound, economically sensible, and forward-looking. Your personal goals, family circumstances, and business interests remain central to our guidance. We ensure all essential questions receive clear answers:

• Who should receive my estate, and how should my heirs receive it?
• Should I transfer assets to my spouse or children during my lifetime? What tax conditions apply?
• How can I ensure my final wishes are implemented exactly as intended?

We present complex legal questions clearly and provide sustainable strategies tailored to your situation – securing your assets long-term and preventing inheritance disputes.

The compulsory portion (Pflichtteil) is the legally guaranteed share of the estate to which certain close relatives are entitled under German law – regardless of whether they were considered in the testament. It follows the statutory succession order, which depends on the family relationship between the testator and potential heir, as well as the family situation.

Fundamentally, the testator’s children, spouse, and parents have a claim to the compulsory portion, per Section 2303 BGB. In certain cases, this can also apply to grandchildren. The purpose of the compulsory portion is to secure a minimum participation in the inheritance for close relatives and protect them from complete exclusion.

The compulsory portion amounts to half the value of what someone would receive under statutory succession (Section 2303(1) sentence 2 BGB). It is always paid as a monetary claim, not as property or assets.

Calculation Basis: The estate’s total value at the time of death, including:

• Real estate and property,
• Bank accounts and investments,
• Business interests,
• Personal belongings of value.

Example: If statutory succession would give a child 50% of a €400,000 estate, their compulsory portion claim is 25% = €100,000, paid in cash.

Our inheritance lawyers help you understand compulsory portion entitlements and structure estates to balance your wishes with statutory obligations.

Under certain conditions, you can reduce or eliminate even the compulsory portion – but the requirements are strict. Section 2333 BGB allows disinheritance for serious misconduct, which might include:

• Serious crimes against you or close family members,
• Physical violence or threats toward you,
• Deliberate failure to provide legally required support (for example, abandoning elderly parents).

Important: Simply having a bad relationship or personal disagreement is not sufficient grounds for disinheritance. The conduct must be objectively serious and documented.

• Proving Misconduct: You must specifically document the reasons in your testament. After your death, courts will examine whether the grounds were sufficient. Without clear documentation, disinheritance attempts often fail.

Careful legal structuring is particularly important in these sensitive situations. Our inheritance lawyers advise on whether grounds exist for disinheritance and how to properly document them.

Beneficiaries may renounce their compulsory portion claims through notarized contracts with you. This allows you greater freedom in estate planning while providing clarity for all parties.

Renunciation proves particularly useful when you want to pass your business to one child without others claiming compensation, when you wish to leave assets unequally to children for valid reasons, or when you want to ensure your spouse receives the entire estate.

Business owners who have built successful enterprises face one of the most crucial decisions: ensuring a legally secure and strategically considered business succession. The objective is to preserve your life’s work and secure the company’s continuity and growth for future generations.

Schlun & Elseven Rechtsanwälte supports you with comprehensive expertise in developing tailored business succession planning solutions. Our inheritance lawyers combine extensive knowledge in German inheritance law, corporate law, and tax law, ensuring all relevant legal requirements are considered – both in estate planning and contractual design.

Key Considerations:

• Should you transfer business shares as a gift or through a sale?
• Do your company’s articles of association restrict share transfers?
• What corporate restructuring might optimize succession?
• How can you minimize tax burdens on the transfer?

We carefully review and adjust existing articles of association. Our corporate and contract lawyers analyze whether a gratuitous transfer, whether through gift or compensated acquisition by the successor, is economically advantageous. We also examine whether corporate and contractual restrictions prevent the transfer of business shares. We provide comprehensive guidance on tax-optimized models and accompany the implementation of all necessary measures.

If succession within the family is intended, we examine the option of establishing a family foundation (Familienstiftung). This can secure your relatives’ financial future while ensuring your company’s long-term survival, providing independence from individual family or economic risks, and creating favorable tax structures.

We develop personalized succession solutions combining your entrepreneurial and personal objectives. Options include family-internal succession, transfer to external management, sale to third parties, or hybrid solutions combining multiple approaches.

In connection with an inheritance in Germany, tax law questions regularly become relevant. Whether and to what extent inheritance tax (Erbschaftsteuer) accrues depends substantially on the inheritance’s value and the degree of relationship between the deceased and heir.

An experienced inheritance lawyer informs you about tax obligations and considers these when drafting a testament. Our firm advises you not only on simple estates but also in complex situations – for example, when companies or real estate form part of the estate.

German inheritance tax allowances (per heir, per inheritance case):

• Spouses: €500,000,
• Children: €400,000,
• Grandchildren: €200,000,
• Great-grandchildren and parents: €100,000,
• Siblings, distant relatives, or non-relatives: €20,000.

How Allowances Work: Only the amount exceeding your allowance is subject to tax. For example, if you are a child inheriting €500,000, you pay tax only on €100,000 (€500,000 – €400,000 allowance).

Tax Rates: After deducting allowances, tax rates range from 7% to 50% depending on:

• The relationship to the deceased (closer relatives pay less),
• The value of the taxable inheritance (higher values = higher rates).

Special Rules for Real Estate: Primary residences may qualify for a full or partial exemption if the heir lives in the property for at least 10 years.

Strategic estate planning can significantly reduce tax burdens through several approaches. Lifetime gifts allow you to transfer assets tax-efficiently over time, as allowances reset every 10 years. Optimal timing of asset transfers maximizes these allowances, while special business relief provides tax benefits for business assets and company shares. Real estate strategies can be used to structure property transfers in a way that qualifies for exemptions.

For international clients, additional complexity arises when the deceased or heir lived outside Germany, when assets are located in multiple countries, when different countries both claim tax on the same inheritance, or when tax treaties may apply to prevent double taxation.

When an inheritance case arises in Germany, understanding the complex regulations of German inheritance law and acting with legal certainty is essential for heirs. Our inheritance lawyers guide you through all phases of inheritance proceedings – from clarifying inheritance claims through obtaining necessary documents to sound estate distribution legally.

For joint inheritances, we help you find fair and viable solutions that serve the interests of all parties. We consider both legal and emotional aspects. If an amicable arrangement cannot be achieved, we support you in contentious disputes as well, through out-of-court mediation or court proceedings.

We also assist you in applying for certificates of inheritance to assert your rights with banks and other financial institutions. We support you when doubts exist about an inheritance’s legitimacy – for example, suspected improper influence in testament drafting. Legal assistance is also indispensable in compulsory portion disputes, which arise when a family member was excluded from the inheritance.

We advocate for your interests and support you with all inheritance law challenges – both national and international.

What is a Community of Heirs (Erbengemeinschaft)? When an estate passes to multiple people under German law, they do not immediately receive individual shares. Instead, they form a “community of heirs” (Erbengemeinschaft) that jointly owns and manages the entire estate until it is formally divided (Section 2032 BGB).

This Means: You cannot simply take “your share” – all heirs must act together until the estate is formally distributed. This structure differs from some other legal systems and often creates practical difficulties.

The legal and practical handling of a community of heirs is often complex. Different interests and concepts frequently lead to conflicts regarding the use, administration, or division of the estate.

During the existence of a community of heirs, major decisions such as selling property or distributing assets require unanimous consent from all heirs. Routine administrative matters may proceed with majority agreement, but each heir can block major decisions. Common problems include disagreements between heirs who want to sell the property versus those who want to keep it, disputes over property valuations, communication difficulties when heirs live abroad, and personal conflicts between heirs that affect decision-making.

An experienced inheritance lawyer supports you in protecting your rights within the community of heirs. We advise on amicable dissolution, estate distribution procedures, your rights and claims as a co-heir, and your obligations toward co-heirs. If remaining in the community no longer serves your interests, we guide you through exiting by selling your inheritance share or negotiating compensation payments. We also advise on pre-emptive rights of co-heirs and, when necessary, partition actions (Teilungsklage) or forced sale (Zwangsversteigerung) of estate items.

For international heirs managing a community from abroad, we represent your interests in Germany, coordinate with other heirs, and facilitate distribution without requiring repeated travel to Germany. Our inheritance lawyers examine your case comprehensively and help you make well-founded decisions.

Under German law, no one is obligated to accept an inheritance. Particularly when the estate is over-indebted or contains substantial liabilities, it may serve the heir’s interest to renounce the inheritance.

• Critical Deadline: You have only six weeks to renounce an inheritance from the moment you learn of both the death and your inheritance right (Section 1944(1) BGB). This deadline is strict and non-negotiable.
• For International Heirs: If you reside outside Germany at the time of the testator’s death, the deadline is extended to six months. However, you must still act quickly to assess the estate and make your decision.
• How to Renounce: You must formally declare renunciation either in person at the German probate court (Nachlassgericht) or through a notary who will forward the declaration to the court. An informal letter or email is not sufficient – the renunciation must follow specific legal formalities to be valid.
• Consequences of Missing the Deadline: If you do not renounce within the deadline, the inheritance is automatically deemed accepted, including all debts and obligations. You then become personally liable with your own assets for the estate’s debts.
• What You Need to Know Before Deciding: Before making your decision, you should understand the estate’s total value (both assets and debts), whether debts exceed assets, whether you can limit liability through alternative procedures, and the tax implications of acceptance.

Our inheritance lawyers help you quickly assess whether renunciation serves your interests and ensure all formal requirements are met within the deadline. For international clients, we can coordinate with notaries and courts while you remain abroad.

Inheriting real estate in Germany may appear advantageous at first glance, but heirs should carefully assess the potential risks and circumstances before accepting. Financial factors to consider include ongoing costs (such as property tax, maintenance, and utilities), renovation or repair requirements, outstanding mortgages or liens, and whether rental income covers the expenses. Legal factors include defects or encumbrances on the property, zoning restrictions, or building code issues. These rental agreements transfer to you as the new owner, whether you will be the sole owner or part of a community of heirs.

When multiple heirs inherit property together, they form a community of heirs that requires unanimous agreement on all decisions. This often leads to disagreement about selling versus keeping the property, disputes over valuations, conflicts about property use, and difficulty coordinating decisions with heirs living abroad.

An experienced inheritance lawyer offers valuable support in these situations. We inform you about your rights and obligations and advise on the optimal procedure, including the possibility of inheritance renunciation if the burdens outweigh the benefits.

Regarding inheritance tax, well-founded guidance is indispensable. Our inheritance lawyers help you correctly assess tax implications. The amount and allowances for inheritance tax depend on various factors, including the property’s value and the degree of relationship to the testator. In certain cases, such as when inheriting a primary residence, additional exemptions may apply.

What is an Erbschein? The certificate of inheritance is an official document issued by the German probate court that confirms who inherits and the share they receive. It serves as legal proof of your heir status.

When You Need It: German banks, authorities, land registry offices, and other institutions typically require an Erbschein before allowing you to:

• Access the deceased’s bank accounts,
• Transfer real estate ownership,
• Close contracts in the deceased’s name,
• Claim assets or settle debts.

When You May Not Need It: If a notarial testament with an opening protocol is in place, banks often accept this as sufficient proof. This can save time and costs.

To apply for an Erbschein, submit your application to the probate court (Nachlassgericht) in the district where the deceased lived. You must provide the required documents, including the death certificate, family records, and testament if available, and pay court fees based on the estate value. The court reviews the application and issues the Erbschein, with processing times varying depending on the case’s complexity and the court’s workload.

For international heirs, you may need to provide officially translated foreign documents, apostille certification for documents from certain countries, and proof of foreign citizenship or residence. Our inheritance lawyers support you in applying for certificates of inheritance, examine your legal position in advance, and ensure all documents are submitted correctly and completely. We also clarify when an Erbschein is actually required and when it can be dispensed with, saving you time and costs.

The Challenge: After someone dies, heirs often need to determine what assets are held in German bank accounts. However, German banking secrecy rules (Bankgeheimnis) apply even after death – banks cannot simply release account information to family members.

What Banks Require: Before providing any information about the deceased’s accounts, German banks require proof that you are a legitimate heir. Acceptable proof includes:

• A certificate of inheritance (Erbschein), or
• A notarial testament with opening protocol (Eröffnungsniederschrift)

Without Proof: Banks are legally prohibited from disclosing account information, even to spouses or children of the deceased.

To access estate accounts, obtain an Erbschein or notarial testament documentation, present proof to the bank, request account information and access, and the bank will process your request according to its internal procedures.

For international heirs who cannot visit German banks in person, some banks accept notarized copies sent by mail, though you may need to provide officially translated documents. A power of attorney to a German lawyer can facilitate the process. Since the deceased may have held accounts at several German banks, our lawyers can help identify potential banks and coordinate communication with all institutions.

We assist you in obtaining the necessary proof documents and manage all communication with German banks and institutions, ensuring efficient access to estate information while you are abroad, if required.

International inheritance cases involving Germany present unique legal challenges. These arise when the deceased lived in Germany with assets abroad, held German citizenship while living elsewhere, or when heirs are scattered across multiple countries.

International testators face critical questions: Which country’s inheritance law applies to your estate? Will your testament be recognized across jurisdictions? How can you minimize multi-country tax obligations?

EU Succession Regulation: Since 2015, EU law allows you to choose which country’s inheritance law applies to your entire estate – either your citizenship law or your habitual residence law. This choice must be explicitly stated in your testament.

German inheritance law differs significantly from common law systems in its treatment of compulsory portions, spouse rights, and testament formalities. Choosing applicable law in your testament prevents confusion and disputes after your death. For complex situations, consider creating separate testaments for assets in different countries, ensuring each testament meets the local formal requirements.

Our inheritance lawyers examine all requirements relevant to your situation and coordinate with lawyers in other countries when necessary.

International heirs face unique challenges when dealing with German estates.

• Recognition of Foreign Testaments: German authorities require officially translated and certified copies of foreign testaments. Documents from certain countries need apostille certification. The testament must meet the formal requirements of either German law or the applicable law chosen. Processing times vary depending on the complexity of each case.
• Compulsory Portion Rights Across Borders: German compulsory portion law can apply even when the testament was made abroad. Different countries have different rules regarding forced heirship, and claims can be enforced internationally.
• Inheritance Tax Complications: Germany taxes inheritances based on the residence of the heir or the deceased, but other countries may simultaneously claim tax on the same inheritance, creating double taxation risks. Tax treaties may provide relief, though filing deadlines vary by country.
• Administrative Challenges: Coordinating with German probate courts from abroad requires obtaining specific German documents, such as death certificates and family register extracts. Time differences and language barriers complicate communication, and German bureaucratic procedures follow specific formalities unfamiliar to many international heirs.

We communicate with German authorities on your behalf in English, coordinate the collection and translation of documents, and explain German procedures in plain language. When needed, we work with your local lawyers to ensure a consistent cross-border strategy. We understand the frustration of facing the challenges of foreign legal systems and provide practical guidance.