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Preliminary heir (Vorerbe)

The testator may provide in his Will that the estate first passes to the preliminary heir (Vorerbe) and upon the satisfaction of a certain condition, to the subsequent heir (Nacherbe). For further information please read our article Preliminary and Subsequent Heirs under German Law. 

Related publications

  • German Gift Tax
  • German Inheritance and Probate Law - FAQ
  • German-American Probate and Inheritance Law - FAQ
  • Preliminary and Subsequent Heirs under German Law
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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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