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Legatee (Vermächtnisnehmer)

A legactee (Vermächtnisnehmer) is a beneficary under a Will, who is not an heir (Erbe) See § 1939 BGB. The legatee must claim fulfillment of the legacy from the heir or, if under the terms of the Will an executor shall fulfill the legacy, from the executor (Testamentsvollstrecker). Fulfllment requires a legacy fulfillment agreement (Vermächtniserfüllungsvertrag).

Related publications

  • Disclaiming an Inheritance in order to avoid German Inheritance Tax
  • Disclaiming an inheritance under German law
  • Forced Heirship under German Law
  • German Certificate of Inheritance
  • Mandates in German Civil Law and their use in international Estate Planning
  • Mental Incapacity and Will Contests in Germany
  • Usufruct in German Civil and Tax Law – Introduction
  • Wills 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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