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German Succession & Inheritance Law

German LawGerman ProbateGerman Succession & Inheritance Law

The Infamous “Community of Heirs” in German Inheritance Law – And How to Avoid it

A German testator can have more than one beneficiaries, but should never appoint more than one "heirs" German Succession Law does not know the concept of a "Personal Representative". Instead, German inheritance law applies the principle of direct accession (more on this here). That is all very nice and efficient if there is only a sole heir. Or if, in case there are several heirs, they are reasonable and on good speaking terms. If, however,…
Bernhard Schmeilzl
July 27, 2016
Business Tax & Fiscal ObligationsGerman Succession & Inheritance LawGerman Tax Law

International Probate: Assets in Germany will be found (and taxed) by German Tax Office

Nowhere to hide from the German Finanzamt If the deceased held funds or owned property in Germany, the German Tax Office (Finanzamt) will find out about it and will - most likely - levy German inheritance tax, even if the deceased was not a German national and even if the deceased was not resident in Germany. We have explained the workings of the German Inheritance and Gift Tax Code (Erbschafts- und Schenkungssteuergesetz) here. Executors are…
Bernhard Schmeilzl
July 6, 2016
Civil actionGerman Corporate LawGerman Labor LawGerman LawGerman ProbateGerman Succession & Inheritance LawGerman Tax LawGerman Tort LawLitigation in Germany

Expert Reports on German Law

As a full service German and English law firm, established in 2003, and the editors of the expert blog on German civil procedure rules we are often asked to provide English Law Firms with an expert report based on issues of German Law. Bernhard Schmeilzl, a bilingual Lawyer who qualified in 2001 (admitted to the Munich Bar) and is able to provide expert reports to be used in English litigation and arbitration cases based on…
Bernhard Schmeilzl
June 2, 2016
German ProbateGerman Succession & Inheritance LawGerman Tax Law

Careful with Deed of Variation if Estate comprises Foreign Assets

Using a Deed of Variation in the UK may cause additional Taxes Abroad Let's take an easy example: An English testator owns property or a significant investment in Germany, which already triggers German inheritance tax, even if neither the legator nor the beneficiaries are resident in Germany. He has two children and gives the German house (or flat) to child 1, the German investment to child 2. For whatever reasons, the children prefer a different…
Bernhard Schmeilzl
June 1, 2016
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…
Bernhard Schmeilzl
May 9, 2016
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