If there is more than one heir (Erbe), a joint certificate of inheritance will issued upon application (§ 352a FamFG). It states the names of the co-heirs (Miterben) and their shares of the estate (Erbteil). The application for a joint certificate of inheritance may be made by all or only one of the co-heirs. If the application is not made by all the heirs, it must contain a statement that the other heirs have accepted the inheritance. The affirmation in lieu of an oath (Versicherung an Eides Statt) is to be made by all of the heirs, unless the probate court considers that a declaration by one or more of them is sufficient.
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06/11/2022 German Federal Fiscal Court Ruling on Gift Tax triggered by Distributions from a Foreign Trust
06/11/2022 German Federal Fiscal Court: Assets titled in Trust to which the Grantor has reserved comprehensive Powers are to be considered owned by him for German Inheritance and Gift Tax Purposes
08/10/2021 Cologne Court of Appeal: Application of English law can violate the German Public Policy