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Introductory Act to the Civil Code (EBGB)

The First and Second Chapter of the Introductory Act to the Civil Code (EGBG), containing the German domestic Choice of Law rules is available as an English translation here: 

https://www.gesetze-im-internet.de/englisch_bgbeg/

Related publications

  • Determination of the Law Applicable to German-American Estate Matters
  • Determination of the Law Applicable to German-Californian Estate Matters
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News

01/08/2026 Update German Inheritance Tax 2026

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

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