🖋️ Inheritance law and wills: the basics

Without a will, statutory succession applies, which does not automatically make the spouse sole heir – a holographic will must be written entirely by hand.

statutory succession (gesetzliche Erbfolge) compulsory portion (Pflichtteil) 1931 BGB holographic will (eigenhändiges Testament) Berlin will (Berliner Testament) inheritance tax allowance (Erbschaftsteuer-Freibetrag)

In brief

Without a will, spouses and relatives inherit under statutory succession according to fixed shares – the spouse does not automatically become sole heir. If you want other arrangements, you can make a will: either handwritten entirely by yourself or certified by a notary. Relatives entitled to a compulsory portion (Pflichtteil) can claim a monetary entitlement even if a will passes them over.

Step by step

List assets and relativesGet an overview of your assets and possible statutory heirs.
Check statutory successionCheck whether the result of statutory succession is what you want or whether a will is needed – the matrimonial property regime affects the spouse's share of the inheritance.
Choose the form of willDecide between a holographic will or a notarial will, depending on the complexity of the estate.
Consider those entitled to a compulsory portionInclude possible compulsory portion claims of children or spouses in your planning.
Deposit the will safelyDeposit the will with the probate court (Nachlassgericht) and have it registered in the Zentrales Testamentsregister (Central Register of Wills).

Deadlines

6 weeks

Deadline to disclaim an inheritance from the time of learning of the death and the ground for succession (3 months where there is a foreign element)§ 1944 BGB

Watch out – common mistakes

Without a will the spouse does not automatically become sole heir; their statutory share depends on the matrimonial property regime and on which other relatives exist (§ 1931 BGB).
Compulsory portion claims (generally half of the statutory share) cannot be completely excluded by a will.
A holographic will must be written entirely by hand and signed; a will written on a computer and merely signed is invalid.

In depth · legal basis, figures and practice – for advisers and professionals

Statutory succession and the spouse's inheritance rights (§ 1931 BGB)

Alongside relatives of the first and second order, under § 1931 BGB the spouse in principle receives a quarter of the estate alongside children, increased by a further quarter as a flat-rate equalisation of accrued gains if the marriage was conducted under the statutory matrimonial property regime of community of accrued gains (Zugewinngemeinschaft) – in the result usually half alongside children.

Compulsory portion (§ 2303 BGB)

Children, spouses and, under certain conditions, parents of the deceased who were excluded from succession by a will can demand a monetary claim equal to half the value of their statutory share of the inheritance.

Forms of will

The holographic will (§ 2247 BGB) must be written entirely by hand, dated and signed. The notarial will (§ 2232 BGB) is made before a notary. Spouses can additionally make a joint will, for example as a so-called Berlin will (Berliner Testament) (§§ 2265 ff. BGB).

Inheritance tax allowances (§ 16 ErbStG)

Personal allowances exist, among others, for spouses (€500,000), children (€400,000 per child) and grandchildren (€200,000); for other heirs a much lower allowance of €20,000 applies.

Who is responsible

Nachlassgericht (probate court) (Amtsgericht)
Notary
Zentrales Testamentsregister of the Bundesnotarkammer (Central Register of Wills)
Finanzamt (tax office) (inheritance tax)

Quick questions

Worum geht es bei „Inheritance law and wills: the basics“?

Without a will, statutory succession applies, which does not automatically make the spouse sole heir – a holographic will must be written entirely by hand.

Which deadlines and figures matter?

6 weeks: Deadline to disclaim an inheritance from the time of learning of the death and the ground for succession (3 months where there is a foreign element) (§ 1944 BGB)

What should I do first?

List assets and relatives: Get an overview of your assets and possible statutory heirs.
Check statutory succession: Check whether the result of statutory succession is what you want or whether a will is needed – the matrimonial property regime affects the spouse's share of the inheritance.
Choose the form of will: Decide between a holographic will or a notarial will, depending on the complexity of the estate.

What do I need to watch out for?

Without a will the spouse does not automatically become sole heir; their statutory share depends on the matrimonial property regime and on which other relatives exist (§ 1931 BGB).
Compulsory portion claims (generally half of the statutory share) cannot be completely excluded by a will.
A holographic will must be written entirely by hand and signed; a will written on a computer and merely signed is invalid.

Evidence

§§ 1931, 1944, 2247, 2265, 2303 BGB (gesetze-im-internet.de)
§ 16 ErbStG (gesetze-im-internet.de)

As of

As of: September 2026 · Sources and method

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