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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

09/01/2026 German Federal Fiscal Court: A foreign charity must prove that the requirements of a tax-privileged status under German law are met

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

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