Germany: inheritance case, deadlines and steps
What to do after a death: will, disclaimer, proof of being the heir, land register and taxes, with the deadlines, in order.
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Time: six weeks for the disclaimer, three months for the tax office
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The first weeks
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Whoever lived with the deceased must report it; in a hospital or care home the institution reports it (§§ 28 to 30 PStG).
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That applies as soon as you know of the death, also for a private will from home (§ 2259 para. 1 BGB).
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The court opens the disposition upon death and notifies the parties of their part in writing (§ 348 FamFG).
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The heir is liable for the estate’s debts (§ 1967 BGB). Whoever does not want to inherit can disclaim.
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The period starts when you learn of the succession and the reason for it, for a will not before it is announced; six months with a foreign connection (§ 1944 BGB).
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The inheritance then goes to whoever would have been called without you: that can be your children (§ 1945 and § 1953 BGB). After the period it counts as accepted (§ 1943).
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With estate administration or estate insolvency proceedings, the heir is liable only with the estate (§ 1975 BGB).
Proving you are the heir
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The probate court issues it on application (§ 2353 BGB). With a notarial will the land registry is often satisfied with the will and the record of opening (§ 35 GBO).
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Entering the heirs costs no fee if the application arrives within two years of the death (no. 14110 cost schedule GNotKG).
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Each co-heir can demand the division at any time (§ 2038 and § 2042 BGB).
Taxes
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There are exceptions for a will opened by a court or notary, but not for real estate, business assets, shares in corporations or foreign assets (§ 30 ErbStG).
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The tax office can ask for a return with a list of the estate items (§ 31 para. 2 ErbStG).
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The allowances run between €20,000 and €500,000 depending on the relationship to the deceased (§ 16 ErbStG).
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The period is at least a month; several heirs can file together (§ 31 paras. 1 and 4 ErbStG).
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The objection must be filed within a month of notification (§ 355 para. 1 AO).
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Claims and debts from the tax liability pass to the heir (§ 45 para. 1 AO).
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It counts from the purchase by the deceased: the “Selling a property” guide explains it.
Estate settled
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Good to know
- The deadlines run from knowledge: six weeks for the disclaimer (§ 1944 BGB), three months for notifying the tax office (§ 30 ErbStG), one month for the objection against the tax assessment notice (§ 355 AO) and two years for the fee-free land register correction.
- Whoever lets the disclaimer period pass has accepted the inheritance (§ 1943 BGB): decide in time and get advice if in doubt.
- Several heirs form a community of heirs: they manage the estate together, and each can demand the division (§ 2038 and § 2042 BGB).
- The notes are general; what counts are the probate court, the tax office and your professional advice.
Frequently asked questions
How long can I disclaim an inheritance?
Six weeks from learning of the succession and the reason for it, for a will not before it is announced by the probate court; six months if the deceased lived only abroad or you are abroad (§ 1944 BGB).
Do I need a certificate of inheritance?
To prove your right to inherit, often yes. For the land register, where succession rests on a public deed such as a notarial will, the deed with the record of opening is enough (§ 2353 BGB, § 35 GBO).
Do I have to pay the deceased’s debts?
The heir is liable for the estate’s liabilities (§ 1967 BGB); with estate administration or estate insolvency, liability is limited to the estate (§ 1975). Whoever disclaims does not become an heir (§ 1953 BGB).
When must I report the inheritance to the tax office?
Within three months of learning of the succession, in writing; exceptions apply under the conditions of § 30 para. 3 ErbStG.
What does correcting the land register after a death cost?
Entering the heirs is free of fees if the application reaches the land registry within two years of the death (no. 14110 cost schedule GNotKG).
Next step
I’m not an accountant or a financial advisor. This is an estimate, for information only. Check with a professional before you decide.
- The calculatorGermany inheritance and gift tax (Erbschaftsteuer) calculator
- The guideGermany: inheritance tax, allowances, tax classes and deadlines
- The checklistGermany: selling a property, the checklist
Sources
- § 28 PStG — Notice of death (in German)
- § 1944 BGB — Disclaimer period (in German)
- § 1945 BGB — Form of the disclaimer (in German)
- § 1967 BGB — Heir’s liability, estate liabilities (in German)
- § 2259 BGB — Duty to deliver wills (in German)
- § 2353 BGB — Certificate of inheritance (in German)
- § 348 FamFG — Opening of dispositions upon death (in German)
- § 35 GBO — Proof of succession (in German)
- GNotKG, cost schedule: no. 14110 Entry of heirs (in German)
- § 30 ErbStG — Notice of acquisition (in German)
- § 31 ErbStG — Tax return (in German)
- § 355 AO — Objection period (in German)
In a dispute among heirs, with a business or foreign assets, a specialist inheritance lawyer can help; for tax questions, a tax adviser.