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Will (Testament)

Pursuant to § 1937 of the German Civil Code (BGB), a Will (Testament) is a unilateral disposition mortis causa (letztwillige Verfügung). Pursuant to § 2231 BGB, the testator can choose between two forms of regular Wills

  • the notarial will (Notarielles Testament),
  • and the holographic will (Eigenhändiges Testament).

Related publications

  • Estate Planning for U.S. persons with Property in Germany: German Situs Will or Global Will?
  • Executor of the Estate under German Law
  • German Certificate of Inheritance
  • German Inheritance and Probate Law - FAQ
  • German-American Probate and Inheritance Law - FAQ
  • Gifts in German Civil Law
  • Intestate Succession in Germany
  • Mandates in German Civil Law and their use in international Estate Planning
  • Recognition of a Will executed under the laws of California in Germany
  • Recognition of an American Will in Germany
  • Wills in Germany
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News

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

07/11/2023 Tax Court of Münster: Distributions upon the Termination of a Trust may be Subject to German Income Tax

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