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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
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  • Mandates in German Civil Law and their use in international Estate Planning
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  • Usufruct in German Civil and Tax Law – Introduction
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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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© J-H. Frank, Fachanwalt Erbrecht 2026
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