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Letters of administration

There is no equivalent of letters of administration in Germany as the intestate heirs (gesetzliche Erben) administer the estate themselves. The power of the intestate heirs to administer the estate (Nachlass) is proven by a certificate of inheritance (Erbschein).

The German equivalent of letters testamentary is the German certificate of executorship (Testamentsvollstreckerzeugnis). 

 

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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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