Making a valid will in Germany — and what heirs must do

Making a valid will in Germany requires strict adherence to form—a handwritten document, a notarized statement, or a special joint will for spouses. Without a will, German law divides your estate between your spouse and children according to statutory rules, and heirs automatically inherit any debts unless they formally decline within a tight deadline. This guide explains how to create a legally binding will, how the Berliner Testament works for couples, what taxes apply, and what heirs must do to manage their inheritance and liabilities.

Valid Wills: Handwritten and Notarized Forms

German law recognises two primary formats for a valid individual will: the Eigenhändiges Testament (handwritten will) and the Notarielles Testament (notarised will). Each form has different formality requirements and carries different risks.

Eigenhändiges Testament — The Handwritten Will

An Eigenhändiges Testament must be written entirely in your own handwriting. Every word, including the date and signature, must be in your hand. A typed document, even if you sign it, is invalid—the law is strict on this point. The will must also be signed with your full name at the end of the text. Including the date (day, month, and year) and place where you wrote it is not legally mandatory but is strongly recommended: if you create multiple wills, the dated version will be treated as the most recent one.

One advantage of a handwritten will is its simplicity and cost. You can draft it yourself without involving a notary, making it accessible to anyone. However, handwritten wills carry risks: unclear phrasing can lead to disputes over your intentions, and without professional guidance, you may accidentally bequeath property illegally or create ambiguities that your heirs will have to resolve in court.

After you write your handwritten will, the safest place to keep it is with the Amtsgericht (district court) in your district. You can deposit it for a small fee of around 75 euros. The court will register it in the Zentrales Testamentsregister (Central Register of Wills) and keep it secure from loss or tampering. When you die, the registry notifies the Nachlassgericht (probate court) automatically, and the will is opened officially.

Notarielles Testament — The Notarised Will

A Notarielles Testament is created and authenticated by a German notary (Notar). You declare your wishes to the notary in person, and they record and certify your statement. The notary ensures the document complies with all legal requirements and reduces the risk of formal errors or disputes. Notarised wills are automatically registered in the Central Register of Wills and opened by the probate court when you die. This form is particularly useful if your estate is complex, involves international assets, or you want to minimise the chance of legal challenges. The cost is higher than a handwritten will but varies depending on the value of your estate.

Berliner Testament — Joint Wills for Spouses

Married couples and registered same-sex partners in Germany commonly use the Berliner Testament (Berlin will), a joint will that allows spouses to protect each other and keep the family estate intact. In this arrangement, each spouse appoints the other as sole heir, meaning the surviving partner inherits everything when the first spouse dies. Children or other relatives become 'final heirs' (Schlusserben), inheriting only after both partners have passed away.

The Berliner Testament can be handwritten by one spouse, but both must date and sign it at the end. It provides economic security for the surviving partner and avoids the immediate division of assets between the spouse and children that would otherwise occur under German law. This is especially valuable when the estate includes a family home or other assets the surviving spouse needs to maintain their standard of living.

Binding Effect and Children's Rights

A key feature of the Berliner Testament is its binding effect. Once one spouse dies, the surviving spouse generally cannot revoke the mutual dispositions—they are locked into the agreement. This gives both partners security but can also be limiting if circumstances change. To revoke a Berliner Testament after your spouse's death, you would need to go to a notary, and the revocation must be formally notarised.

Important: even in a Berliner Testament, children and other close relatives retain their Pflichtteil (mandatory share). German law guarantees that certain family members cannot be entirely cut off. If you disinherit your children in a Berliner Testament, each child can claim their compulsory share from the surviving spouse when the first parent dies. This can create financial strain for the surviving partner. Some couples address this by including a Pflichtteilsstrafklausel (compulsory share penalty clause) in the will, stipulating that if a child claims their share at the first death, they forfeit any additional inheritance after the second death. Alternatively, you can leave your children a smaller bequest that is less than their compulsory share, reducing their financial claim.

What Happens Without a Will—Statutory Succession

If you die without a will in Germany, your estate is divided according to statutory succession (gesetzliche Erbfolge) rules. The order is determined by family law: your spouse inherits a share, and your children inherit the remainder. The exact proportions depend on how many children you have. For example, if you are married with one child, typically the spouse receives half and the child receives half. If you have no spouse, your children inherit equally. If you have no spouse or children, more distant relatives inherit in a legal hierarchy.

Statutory succession can lead to unexpected outcomes, especially if you have a blended family, wish to exclude certain relatives, or want to benefit people outside your family. Without a will, your wishes are ignored, and the law decides who gets what. This is why making a will is critical for anyone with property, dependents, or specific wishes about their legacy.

Inheritance Tax Allowances and Planning

Germany imposes inheritance tax (Erbschaftsteuer) on the transfer of assets from the deceased to heirs. However, each heir receives a tax-free allowance depending on their relationship to the deceased, and these allowances reset every ten years. Understanding them is crucial for estate planning, especially for families with significant wealth.

Tax-Free Allowances by Relationship

• Spouse or registered same-sex partner: 500,000 euros tax-free, plus an additional household allowance
• Each biological, adopted, or step-child: 400,000 euros tax-free per child
• Grandchildren: 200,000 euros tax-free (or 400,000 euros if their parent, the deceased's child, is already deceased)
• Parents and grandparents (when inheriting): 100,000 euros tax-free
• Siblings, nieces, nephews, and in-laws: 20,000 euros tax-free
• All other heirs (friends, unrelated individuals): 20,000 euros tax-free

Tax rates for inheritance are progressive and vary by tax class. Close relatives enjoy the most favorable rates, typically 7 to 30 percent depending on the amount inherited. More distant relatives face higher rates, up to 50 percent.

Lifetime Gifts and Tax Planning

A powerful tax-planning tool in German law is that the same allowances apply to lifetime gifts as to inheritance. A spouse can gift 500,000 euros every ten years tax-free; each child can receive 400,000 euros every ten years as a gift without incurring tax. This means you can transfer significant wealth to your family during your lifetime while keeping your taxable estate smaller. Staged gifts over time allow you to make full use of each decade's allowance for multiple family members.

Additionally, a surviving spouse who inherits the family home can receive a complete tax exemption on that property, even beyond the 500,000-euro allowance, provided the spouse moves into the home within six months and lives there for at least ten years. Children inherit up to 200 square metres of living space in a home tax-free under the same 10-year occupancy rule.

When Death Occurs: What Heirs Must Do

Upon the death of a resident in Germany, the death must be reported to the local Standesamt (registry office) within several days. Once the death is officially registered, heirs have important decisions and deadlines to meet. German inheritance law assumes that all heirs automatically inherit both assets and debts unless they take action to disclaim.

The Ausschlagung—Disclaiming the Inheritance

Under German law, you automatically become liable for all debts in an estate once you inherit it. If the estate is over-indebted (more liabilities than assets), you can be pursued personally for payment by creditors. To avoid this, German law allows heirs to formally renounce their inheritance through a process called Ausschlagung (disclaimer of inheritance).

To disclaim, you must submit a written declaration to the Nachlassgericht (probate court) at the district where the deceased was last resident. This declaration must be made either for the official record of the court, or notarised. If you are living abroad, you can make the declaration before a German consulate or through a foreign notary with an apostille certificate. The deadline is strict: six weeks from the moment you learn both of the person's death and your status as an heir. If you or the deceased lived abroad when the inheritance occurred, the deadline extends to six months. Missing this deadline means you accept the inheritance and all its debts, and you cannot easily undo that decision.

The cost of disclaiming is modest—around 30 euros at the probate court, or 60 to several hundred euros if you use a notary. If a will has been opened and heirs notified by the court, the clock usually starts ticking from the date of notification. Heirs should act quickly to investigate the estate's financial situation and decide whether to accept or disclaim.

The Nachlassgericht and Certificate of Inheritance

The Nachlassgericht is a specialised division of the Amtsgericht (district court) responsible for estates. It is located in the district where the deceased had their last habitual residence in Germany. If the deceased had no residence in Germany, the Nachlassgericht in Schöneberg, Berlin handles the case.

When a will is found, the court must open it officially in a proceeding called Testamentseröffnung. The court sends certified copies to all named beneficiaries and legal heirs. If there is no will, the court administers the estate according to statutory succession rules.

To claim and manage an inheritance, heirs typically need an Erbschein (certificate of inheritance). This official document, issued by the Nachlassgericht, confirms who the heirs are and their respective shares. It is essential for accessing bank accounts, selling real estate, or dealing with the deceased's other assets. At least one heir must apply for the Erbschein by submitting an affidavit or declaration under oath, along with the death certificate and any relevant family documents. The application can be filed directly with the court (if heirs are in Germany), through a notary, or via a German consulate abroad.

Inheritance Tax Filing

Heirs are responsible for reporting their inheritance to the Finanzamt (tax office) and filing an inheritance tax return if required. The filing deadline is typically one month from the opening of the will or notification of the probate court, though this can vary. Even if no tax is owed because the inheritance falls within the tax-free allowance, the return must still be filed. The tax office then determines whether any inheritance tax is due and calculates liabilities. For non-resident heirs, Germany may still tax certain German assets (real estate, business interests) even if the heir lives abroad.

It is advisable for expats and non-residents to engage a German tax advisor (Steuerberater) to ensure compliance. Failure to file inheritance tax returns can result in penalties and interest charges.

Key Takeaways for Expats and Families

• A valid will in Germany must be entirely handwritten and signed, or notarised. Typed documents are void unless authenticated by a notary.
• Deposit handwritten wills with your local Amtsgericht (cost ~75 euros) to ensure they are found and registered automatically when you die.
• Married couples should consider a Berliner Testament to protect the surviving spouse, but remember that children can claim their Pflichtteil (mandatory share) even with a joint will.
• Without a will, German law divides your estate between your spouse and children. Statutory succession ignores your wishes.
• Inheritance tax allowances are generous: 500,000 euros for spouses, 400,000 euros per child, and the same amounts reset every ten years for lifetime gifts.
• Heirs automatically inherit debts with assets and must disclaim within six weeks (or six months if abroad) to avoid personal liability.
• Always seek a Notar or inheritance lawyer's advice if your situation is complex (blended family, significant debts, international assets, or a Berliner Testament with children).

Making a will is not only a legal requirement if you want your wishes to be followed—it is also a practical act of care for your family. By taking the time to create a valid will and understand German inheritance rules, you protect your loved ones from disputes, unexpected tax bills, and unnecessary bureaucracy during an already difficult time.