Wegweiser Inheritance & Estates · When someone has died Deutsch

📋 Accepting the inheritance and taking stock

If you do not disclaim, you become an heir. An overview of assets and debts helps with the decision and limits risks.

acceptance taking stock inventory of the estate overindebtedness three-month defence estate administration

In brief

You become an heir if you let the deadline pass or expressly accept the inheritance. A separate declaration is usually not needed.

Get an overview early: which accounts, properties, contracts and debts are there?

If the heirs are unknown or it is unclear whether anyone will accept, the probate court can secure the estate.

After acceptance, you may refuse to pay estate debts for the first three months. This gives time to check.

Step by step

  1. Gather documentsBank statements, contracts, land register extracts, mail.
  2. List liabilitiesLoans, tax debts, outstanding bills, funeral costs.
  3. Decide before the deadline endsDisclaim or accept; if in doubt, get advice.
  4. Check liability after acceptanceLimiting liability can make sense, see separate page.

Deadlines

6 weeks
Decision on disclaiming§ 1944 BGB
3 months after acceptance
Three-month defence: the heir may refuse to pay estate liabilities, at most until the inventory is drawn up§ 2014 BGB
Watch out – common mistakes
  • Acts that amount to acceptance can rule out disclaiming. If in doubt, get advice before acting.
  • The three-month defence is not a substitute for limiting liability.
  • Life insurance, pension provision and contracts follow their own rules. This is not covered here.
In depth · legal basis, figures and practice – for advisers and professionals

Acceptance

§ 1943 BGB ties acceptance to express acceptance or the expiry of the disclaiming period. The provision does not provide for a declaration to the court for this.

Securing before acceptance

Under § 1960 BGB the probate court must secure the estate where there is a need, as long as the heir is unknown or it is uncertain whether they will accept. Measures include seals, deposit, an inventory of the estate and the appointment of an estate administrator.

Three-month defence

§ 2014 BGB: the heir is entitled to refuse to settle an estate liability until the end of the first three months after accepting the inheritance, but not beyond the drawing up of the inventory.

Not checked

Drawing up an inventory, the public notice procedure (Aufgebotsverfahren) and information claims against banks and insurers are not covered here.

Who is responsible
  • Probate court
  • Notary
  • Specialist lawyer for inheritance law (Fachanwältin or Fachanwalt für Erbrecht)
Further reading
Disclaiming an inheritance: 6 weeksEstate debts and limiting liability

Quick questions

Worum geht es bei „Accepting the inheritance and taking stock“?
If you do not disclaim, you become an heir. An overview of assets and debts helps with the decision and limits risks.
Which deadlines and figures matter?
  • 6 weeks: Decision on disclaiming (§ 1944 BGB)
  • 3 months after acceptance: Three-month defence: the heir may refuse to pay estate liabilities, at most until the inventory is drawn up (§ 2014 BGB)
What should I do first?
  • Gather documents: Bank statements, contracts, land register extracts, mail.
  • List liabilities: Loans, tax debts, outstanding bills, funeral costs.
  • Decide before the deadline ends: Disclaim or accept; if in doubt, get advice.
What do I need to watch out for?
  • Acts that amount to acceptance can rule out disclaiming. If in doubt, get advice before acting.
  • The three-month defence is not a substitute for limiting liability.
  • Life insurance, pension provision and contracts follow their own rules. This is not covered here.
Evidence
  • Gesetze im Internet, BGB §§ 1943, 1944, 2014, retrieved 20 September 2026
  • Gesetze im Internet, BGB § 1960, retrieved 20 September 2026
  • Verbraucherzentrale, guide "Erbe ausschlagen", retrieved 20 September 2026
As of

September 2026 · Sources and method

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.