📜 Wegweiser Inheritance & Estates

Death, will, disclaiming an inheritance, certificate of inheritance, compulsory portion, debts and inheritance tax: clear answers and the most important deadlines.

Legal position: September 2026. Checked are the Civil Code (Bürgerliches Gesetzbuch, BGB), the Inheritance and Gift Tax Act (Erbschaftsteuer- und Schenkungsteuergesetz, ErbStG) and selected Federal Court of Justice (BGH) decisions. The Federal Constitutional Court hears the legislative competences for inheritance tax on 12 October 2026 (1 BvF 1/23, Bavaria; press release no. 48/2026 of 30 July 2026) and the exemption of business assets on 13 October 2026 (1 BvR 804/22; press release no. 49/2026). No judgments have been issued yet; possible changes to the law are not current law here. Sources and open points: Sources and limits. Information, not legal advice.

Roadmap: Answer questions, see steps with deadlines – Inheritance case: What to do first?.

Frequently searched

⏳ Disclaiming an inheritance: 6 weeks 🕯️ Death: first steps and handing in a will 🗂️ Certificate of inheritance and European Certificate of Succession ⚖️ Compulsory portion: minimum share for close relatives 🧾 Inheritance tax: allowances, reporting, tax classes 🤝 Advice and contact points

All topic areas

🧭Overview and deathWhat applies after a death and what to do first.2 topics 📜Succession and last willStatutory succession, will and contract of inheritance.2 topics ⏳Acceptance, disclaiming, proofSix-week deadline, certificate of inheritance and European Certificate of Succession.3 topics ⚖️Compulsory portion and community of heirsMinimum share, gifts and joint inheritance.3 topics 💶Debts, costs, taxLiability, inheritance tax and funeral costs.3 topics 🏠Bank account, property, digital assetsWhat happens to individual assets.1 topic 🤝AdviceNationwide contact points.1 topic

🧭 Overview and death

What applies after a death and what to do first.

🧭Inheritance and estates: overviewWhen someone dies, they leave an estate. This overview shows the most important rules, deadlines and the order of steps. 🕯️Death: first steps and handing in a willAfter a death, wills must go to the probate court. The court can secure the estate until the heirs are established.

📜 Succession and last will

Statutory succession, will and contract of inheritance.

🌳Statutory succession: who inherits without a will?Without a will, relatives inherit by order. Spouses inherit in addition; their share depends on the other heirs. ✍️Will and contract of inheritanceA will is valid only if the form is observed. A contract of inheritance always needs a notary.

⏳ Acceptance, disclaiming, proof

Six-week deadline, certificate of inheritance and European Certificate of Succession.

⏳Disclaiming an inheritance: 6 weeksYou can disclaim an inheritance only within six weeks. After that it is deemed accepted. 📋Accepting the inheritance and taking stockIf you do not disclaim, you become an heir. An overview of assets and debts helps with the decision and limits risks. 🗂️Certificate of inheritance and European Certificate of SuccessionThe certificate of inheritance (Erbschein) proves your right of inheritance. For other EU states there is the European Certificate of Succession. A certificate of inheritance is not always needed.

⚖️ Compulsory portion and community of heirs

Minimum share, gifts and joint inheritance.

⚖️Compulsory portion: minimum share for close relativesAnyone passed over in a will may under certain circumstances have a claim to money: the compulsory portion (Pflichtteil). It is half of the statutory share. 🎁Lifetime gifts and supplementary compulsory portionAnyone who gave away a lot before death can reduce the compulsory portion of the others. The law partly compensates for this. 👥Community of heirs: inheriting together and dividing the estateSeveral heirs manage the estate together. As a rule, each can demand that it be divided.

💶 Debts, costs, tax

Liability, inheritance tax and funeral costs.

🛡️Estate debts and limiting liabilityHeirs are liable for the debts of the deceased. You can limit liability to the estate. 🧾Inheritance tax: allowances, reporting, tax classesWhether you pay tax depends on your relationship and the value of the inheritance. High allowances protect many estates. ⚱️Burial and funeral costsThe funeral costs are in principle borne by the heir. If you cannot pay them, you can apply for social assistance (Sozialhilfe).

🏠 Bank account, property, digital assets

What happens to individual assets.

🏠Bank account, property and digital estateHeirs can take over accounts, property and digital accounts. A certificate of inheritance is not always needed.

🤝 Advice

Nationwide contact points.

🤝Advice and contact pointsNationally documented bodies for advice on inheritance law: probate court, notary, lawyer, Verbraucherzentrale, legal advice assistance (Beratungshilfe).

For reference

📕Keyword indexAll terms from A to Z, with links to the matching topic pages. 📜Sources and methodWhere the information comes from and what is expressly uncertain. 🏠Other target groupsTo the overview of all Wegweiser portals.

A question about your situation that this page does not answer? Write to us or use the contact form – we will tell you which office is responsible and what to bring. Free of charge, without individual legal advice.