Assistance in estate administration in England and Wales including guidance on obtaining grants of representation

Ms. Niamh Lewis, solicitor for England and Wales together with German specialist inheritance lawyers (Fachanwälte für Erbrecht) and local cooperating law firms, provide assistance in estate administration in England and Wales including guidance on obtaining grants of representation. 

Services

Our services include, for example

• clarification of the extent of the estate;
• advising on the preparation of the application for the grant of probate;
• preparting an affidavit of foreign law if the decedent`s last domicile was in Germany;
• advising the personal representative (executor, administrator, administrator with the Will annexed) on his rights and obligations;
• supporting the personal representative in the administration of the estate, e.g. collecting of assets in the UK, the preparation of the estate inventory, the declaration of taxes and the preparation of the distribution plan and the accounting report;
• placing statutory notices in accordance with section 27 Trustee Act 1925;
• preparation and submission of the Inheritance Tax Return (IHT 400) to HMRC including confirmation of domicile (IHT 401) and any other supplementary schedules;
• obtaining an inheritance tax reference from HMRC where IHT is payable;
• advice on deeds of variation for UK assets.
• advice on deeds of appointments for discretionary trusts;
• liaising with HMRC to ensure the unique code for probate is issued and resolve any queries that are raised;
• obtaining inheritance tax clearance once the administration has been finalised;
• income tax return for the year of death (and earlier if necessary);
• protecting interests against HMRC, e.g., making credit claims and claims for refund of overpaid tax and appeals of penalty notices;
• clarification of the right to tax the estate's income for income tax purposes under the UK-Germany Income Tax Treaty, in particular the domicile for tax purposes.

Further services

We coordinate with the German advisors (e.g. German lawyer, German tax consultant) of your clients or provide additional services with regard to the estate administration/tax complyance in Germany, e.g. 

• Representation in proceedings to obtain a German certificate of inheritance or German certificate of executorship;
• Representation towards German Inheritance and Gift Tax authorities;
• Advice on taxation of an inheritance from a British estate or trust in Germany.

Representation throughout England and Wales

We represent clients in German-British estate matters throughout England and Wales as correspondence in probate matters is usually exclusively electronic/postal and a personal appearance is almost never necessary.  

Client communication

We generally communicate with our clients remotely, i.e. by telephone, e-mail and video link (Zoom, Teams). We also offer personal appointments in Germany at our offices in Berlin, Hamburg (limited) and Munich (limited services).