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Intestate heir (gesetzlicher Erbe)

In case of intestacy (gesetzlicher Erbfolge), the estate passes to the intestate heirs (gesetzlichen Erben) pursuant to  §§ 1924 to §§ 1936 of the German Civil Code (BGB). 

Related publications

  • Disclaiming an Inheritance in order to avoid German Inheritance Tax
  • Disclaiming an inheritance under German law
  • Mental Incapacity and Will Contests in Germany
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News

08/03/2024 German Growth Opportunities Act: A Legacy and other claims to transfer domestic assets are subject to German Inheritance Taxbility

08/02/2024 Germany: Amendment to the Rules on the Taxation of Lifetime Benefits from Foreign tax-priviledged Retirement Assets

07/11/2023 Tax Court of Münster: Distributions upon the Termination of a Trust may be Subject to German Income Tax

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