Subsequent heirship (Vor- und Nacherbschaft)
In some cases the testator may wish to have an influence on the fate of the inheritance after his death, e.g. because he names his second wife sole heir but does not want that she passes the estate to her children from a prior marriage. In order to achieve this, the testator may provide, that the estate first passes to the preliminary heir (Vorerbe) and upon a certain condition, to the subsequent heir (Nacherbe). See § 2100 BGB.
Related publications
- Estate Planning for U.S. persons with Property in Germany: German Situs Will or Global Will?
- German Certificate of Inheritance
- German Inheritance and Probate Law - FAQ
- German-American Probate and Inheritance Law - FAQ
- Preliminary and Subsequent Heirs under German Law
- Taxation of U.S.-Trusts under the German Inheritance and Gift Tax Act
- U.S.-Trusts in German-American Estate Planning
- Wills in Germany