ROUTE

Inheritance in Germany

When a relative dies in Germany the estate passes automatically — including DEBTS. The first and key decision: accept or disclaim, and you have just 6 weeks. Then the certificate of inheritance, tax and settling the estate.

✓ Checked: 18/07/2026

In Germany the estate passes to the heir automatically, at the moment of death, with no application and no consent. Debts pass with the assets — in full, including loans and running contracts. So the first decision is not “how to arrange it” but “whether to accept at all”.

1

STEP

Inheritance: Accept or Disclaim

In Germany the estate passes to you automatically with all its contents — assets AND debts. You can disclaim only within 6 weeks, otherwise the inheritance counts as accepted.
2

STEP

Inheritance: Certificate and Probate Court

The certificate of inheritance is the official proof of the right to inherit from the probate court. It is not always needed: with a notarial will banks and the land registry often accept it without one.
3

STEP

Inheritance: Tax and Allowances

The estate is subject to inheritance tax, but with high personal allowances: 500,000 € for a spouse, 400,000 € per child. Many families pay no tax at all — but everyone must report the inheritance to the tax office.
4

STEP

Inheritance: Settling and Protecting Yourself

After acceptance comes the practice: re-registering accounts and property, cancelling the deceased contracts. And know the protection: if debts surface later, liability can be limited to the estate.

COSTS AND DEADLINES

Deadlines you cannot miss

Disclaim within 6 weeks of learning (6 months if the deceased lived abroad)Inheritance: Accept or Disclaimhard deadline
Report the inheritance to the tax office within 3 months (§ 30 ErbStG)Inheritance: Tax and Allowanceshard deadline

Amounts follow official fees as of each step’s verification date. Your city may charge a different rate — check the step itself.

› More about this route

You have six weeks to renounce, counted from when you learned of the death and of the ground on which you inherit. The deadline is short and rarely reinstated, and doing nothing counts as acceptance. That is why this step comes before every formality in the route.

From there the four-step route works through the rest in order: when a certificate of inheritance is needed and when things work without one, how inheritance tax and its allowances for close relatives operate, and how accounts, contracts and property are actually transferred.

REQUIRED DOCUMENTS

All possible documents for this route

Death certificate
Proof of kinship/marriage (with apostille and translation if needed)
Will, if any
Estate value details (for the fee)

WHERE PEOPLE MOST OFTEN LOSE MONEY AND TIME

Not checking the debts before the deadline runs out. The estate passes as a whole, and the deceased’s loan becomes your liability along with the assets.
Letting the deadline pass in silence. Six weeks of inaction count as acceptance of the estate; no separate declaration is required for that.
Dealing with the assets before deciding. Selling items or withdrawing money from the account can be treated as acceptance and cuts off renunciation.
Applying for a certificate of inheritance out of habit. Where there is a notarised will, banks and the land registry often accept that instead, and the certificate carries fees.

FREQUENTLY ASKED QUESTIONS ABOUT THIS ROUTE

How long is the deadline to renounce an inheritance?▾

Six weeks from learning of the death and of the ground on which you are called to inherit. With a foreign connection the period is longer, but it should be checked immediately rather than later.

Do I inherit the deceased’s debts?▾

Yes, the estate passes as a whole. Where it is over-indebted there are ways to limit liability to the estate, but they require acting within deadlines and with legal support.

Is a certificate of inheritance always necessary?▾

No. With a notarised will, banks and the land registry often accept it together with the court’s opening record. The certificate is worth applying for where nothing will be transferred without it.

WHAT USUALLY COMES NEXT

When someone close diesThe doctor, the registry office within three working days, burial under state law, and the long list of contracts, pensions and insurance — in order.Power of Attorney and Living WillAfter an accident or stroke your spouse does NOT automatically represent you — a court appoints a guardian. Three free documents settle this in advance.German Tax ReturnWho must file, which deductions bring money back (€1,172 on average) and how: app or ELSTER. Deadline for 2026: 2 August 2027.