Germany Estate Planning Guide (Nachlassplanung)
A comprehensive guide to German estate planning (Nachlassplanung) under the Bürgerliches Gesetzbuch (BGB), covering wills, legal succession, the Pflichtteil (compulsory share for disinherited children/spouses), the Erbschein (certificate of inheritance), and marital property regimes.
German inheritance law is governed by the Bürgerliches Gesetzbuch (BGB, Book 5). If you die without a will, the gesetzliche Erbfolge (legal succession) applies. Good estate planning combines a carefully drafted Testament (will), consideration of the Pflichtteil, and a Vorsorgevollmacht (power of attorney) to avoid the costly Betreuungsgericht (guardianship court). For related reading, see our Inheritance & Gift Tax Guide → and Business Inheritance Exemption Guide →.
Legal Succession (Gesetzliche Erbfolge) Without a Will
- Ordnung (order) of heirs: The BGB divides heirs into orders. First order: descendants (children, grandchildren). Second order: parents and siblings. Third order: grandparents, aunts, uncles. A surviving spouse inherits alongside the heirs of the first or second order.
- Spouse's share: Depends on the Güterstand (marital property regime). Under the default Zugewinngemeinschaft (community of accrued gains), the spouse receives 25% of the estate plus 25% as a lump-sum equalisation (pauschaler Zugewinnausgleich), totalling 50% if there are children. Under Gütertrennung (separation of property), the spouse's share is only 25% plus their own property.
- Children's share: Surviving children inherit the remaining estate in equal shares. Adopted children have the same rights as biological children. Stepchildren must be explicitly named in a will to inherit.
Wills, the Pflichtteil, and Practical Steps
- Testament (will): A handwritten will (eigenhändiges Testament) is valid if entirely written and signed by hand. A Notartestament (notarised will) is recommended for complex estates — it is stored at the Amtsgericht and registered in the Zentrales Testamentsregister.
- Pflichtteil (compulsory share): Children, spouse, and (if no children) parents cannot be completely disinherited. The Pflichtteil is 50% of the value of their intestate share. A disinherited heir can demand payment in cash. Only severe misconduct justifies full disinheritance (Enterbung).
- Erbschein (certificate of inheritance): Issued by the Nachlassgericht (probate court), this document proves your status as heir to banks, land registries, and other institutions. It costs 0.25%–1% of the estate value depending on complexity.
- Vorsorgevollmacht (power of attorney): Appoints someone to manage your affairs if you become incapacitated. Without one, a Betreuungsgericht must appoint a legal guardian. A Patientenverfügung (living will) is also strongly recommended.