Wegweiser Inheritance & Estates · When someone has died Deutsch

🧭 Inheritance and estates: overview

When someone dies, they leave an estate. This overview shows the most important rules, deadlines and the order of steps.

succession estate inheritance deadline inheritance law universal succession

In brief

When a person dies, their assets pass to the heirs. This is called succession (Erbfall). You inherit not only assets but also debts.

Who inherits depends on a will or a contract of inheritance. If there is none, statutory succession applies.

The most important deadline: you can only disclaim an inheritance within six weeks. Six months apply only if the deceased's last residence was exclusively abroad or you are abroad when the deadline starts (§ 1944 Abs. 3 BGB). So check early whether the estate could be overindebted.

These pages give information, not legal advice.

Step by step

  1. Report the death and secure documentsGet a death certificate; hand in any will to the probate court (Nachlassgericht) without delay.
  2. Keep an eye on the deadlineSix weeks from learning of the death and the ground for inheriting, if you want to disclaim.
  3. Get an overview of assets and debtsGather bank accounts, property, contracts and liabilities.
  4. Clarify proof and taxCertificate of inheritance or other proof; report to the tax office within three months if tax may be due.
  5. Get adviceIn case of debts, disputes or large assets, ask a notary, a lawyer or the Verbraucherzentrale (consumer advice centre).

Deadlines

6 weeks
Disclaiming the inheritance (6 months only if the last residence was exclusively abroad or the heir is abroad)§ 1944 Abs. 1, 3 BGB
3 months
Reporting a taxable acquisition to the tax office (Finanzamt)§ 30 ErbStG
without delay
Handing in a will to the probate court§ 2259 BGB
Watch out – common mistakes
  • If you miss the six-week deadline, you have accepted the inheritance, including its debts (§ 1943 BGB).
  • You must not keep or destroy a will you find. It must go to the probate court (withholding: § 2259 Abs. 1 BGB; destroying it can be a criminal offence under § 274 Abs. 1 Nr. 1 StGB).
  • As a rule, heirs are also liable for the debts of the deceased (§ 1967 BGB). There are ways to limit liability.
  • Compulsory portion, inheritance tax and community of heirs follow their own rules and deadlines.
In depth · legal basis, figures and practice – for advisers and professionals

Universal succession

On death, the assets pass as a whole to the heir or heirs. The Federal Court of Justice describes this as universal succession under § 1922 BGB (press release on III ZR 183/17). Heirs thus also step into contracts, unless they are strictly personal.

Who inherits

A will or contract of inheritance comes first. If there are none, the orders of §§ 1924 ff. BGB apply. The spouse has an inheritance right of their own (§ 1931 BGB).

Debts and liability

Under § 1967 BGB the heir is liable for the estate's liabilities. These include compulsory portion claims, legacies and conditions imposed by the will. Under § 1968 BGB the heir bears the funeral costs. Liability can be limited to the estate (§ 1975 BGB, see separate page).

Tax

Inheritance tax depends on the family relationship (tax classes, § 15 ErbStG) and allowances (§ 16 ErbStG).

Who is responsible
  • Probate court (Nachlassgericht)
  • Notary
  • Tax office (inheritance tax)
Further reading
Death: first steps and handing in a willDisclaiming an inheritance: 6 weeks

Quick questions

Worum geht es bei „Inheritance and estates: overview“?
When someone dies, they leave an estate. This overview shows the most important rules, deadlines and the order of steps.
Which deadlines and figures matter?
  • 6 weeks: Disclaiming the inheritance (6 months only if the last residence was exclusively abroad or the heir is abroad) (§ 1944 Abs. 1, 3 BGB)
  • 3 months: Reporting a taxable acquisition to the tax office (Finanzamt) (§ 30 ErbStG)
  • without delay: Handing in a will to the probate court (§ 2259 BGB)
What should I do first?
  • Report the death and secure documents: Get a death certificate; hand in any will to the probate court (Nachlassgericht) without delay.
  • Keep an eye on the deadline: Six weeks from learning of the death and the ground for inheriting, if you want to disclaim.
  • Get an overview of assets and debts: Gather bank accounts, property, contracts and liabilities.
What do I need to watch out for?
  • If you miss the six-week deadline, you have accepted the inheritance, including its debts (§ 1943 BGB).
  • You must not keep or destroy a will you find. It must go to the probate court (withholding: § 2259 Abs. 1 BGB; destroying it can be a criminal offence under § 274 Abs. 1 Nr. 1 StGB).
  • As a rule, heirs are also liable for the debts of the deceased (§ 1967 BGB). There are ways to limit liability.
Evidence
  • Gesetze im Internet, BGB §§ 1943, 1944, 1967, 1968, 2259, retrieved 20 September 2026
  • Gesetze im Internet, ErbStG §§ 15, 16, 30, retrieved 20 September 2026
  • Bundesgerichtshof, press release on III ZR 183/17 of 12 July 2018, 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.