Representation in proceedings to obtain a German certificate of inheritance or German certificate of executorship
We represent beneficiaries, executors or administrators and/or trustees from abroad (e.g. U.S.A, Singapore, Canada, Australia, New Zealand, Hong Kong) in non-contentious (and contentious) proceedings to obtain a German certificate of inheritance (Erbschein) or German certificate executorship (Testamentsvollstreckerzeugnis) / lexecutor certificate.
Services
Our services include, in particular,
- advice on proper venue and jurisdiction;
- Opening of the Will (Testamentseröffnung) in Germany;
- advice on the recognition of a foreign Will in Germany;
- advice on the effects of a a foreign trust on assets in Germany;
- advice on the (non-) recognition of a foreign administrator, executor or trustee as an executor (Testamentsvollstrecker) in Germany;
- advice on the necessity of a German certificate of inheritance (Erbschein) or German certificate executorship (Testamentsvollstreckerzeugnis);
- advice on the necessity of shares in a partnership (Personengesellschaft), e.g. KG, GmbH & Co. KG, GbR, or corporation (Kapitalgesellschaft), e.g. GmbH, AG in the estate;
- Drafting of an application for a German certificate of inheritance or German certificate of executorship, even where foreign law applies;
- Corresponding with German diplomatic mission (embassy, consulate) in the country where the applicant resides regarding the notarization of an application for a German certificate of inheritance (Erbschein) or German certificate executorship (Testamentsvollstreckerzeugnis).
- applying for permission to make an Affirmation in lieu of an oath (eidesstattliche Versicherung) when notarizing the application before a foreign notary;
- representation before the German probate court (Nachlassgericht);
- representation of beneficiaries (heirs, legatees) to avoid service in another country;
- receiving the certificate of inheritance or the certificate of executorship to avoid service abroad and
- appeals against the rejection of an application for the granting of a German certificate of inheritance (Erbschein) or a German certificate executorship (Testamentsvollstreckerzeugnis).
After the certificate of inheritance or the certificate of executorship has been granted, we support our clients in collecting the assets. This includes, for example,
- updating the land register (Grundbuch);
- entering the assets in the commercial register and the list of shareholders (Gesellschafterliste);
- obtaining a tax clearance certificate (Unbedenklichkeitsbescheinigung);
- preparation and filing of the German inheritance tax return (Erbschaftsteuererklärung) for cases with a connection to a foreign country;
- Declarations under the Money Laundering Act (Geldwäschegesetz, GewG);
- Corresponding with banks, building societies and credit unions.
Client communication
We generally communicate with our clients remotely, i.e. by telephone, e-mail and video telephony (Zoom, Teams). We offer personal counselling in Germany at our offices in Berlin, Hamburg (limited) and Munich (limited services).
Representation throughout Germany
We represent beneficiaries, heirs, executors, trustees and their advisors (lawyers, tax consultants, financial planner) in non-contentious proceedings for obtaining a German certificate of inheritance or executorship in all German probate courts. This is easily possible for us, as all correspondence with the probate court in German probate proceedings is usually conducted electronically, meaning that our lawyers do not usually have to appear in person in court.
Questions and answers
What is a German Certificate of inheritance (Erbschein)?
The German certificate of inheritance (Erbschein) is a document issued by a German probate court, that states the identity of the heir and his respective share in the estate as well as any limitations to the heir's power of disposition over the estate, which may result from the ties on preliminary heir (Vorerbe) and subsequent heirship (Nacherbe) or from the appointment of a German executor (Testamentsvollstrecker). A German certificate of inheritance is often required to prove the heir's right of inheritance, especially when immovable property is part of the estate.
What is a German certificate of executorship?
The German Certificate of Executorship (Testamentsvollstreckerzeugnis) states the identity of the German executor (Testamentsvollstrecker) and any limitations to his (statutory) powers.
Does a foreign executor
Who is called to administer the estate in Germany?
Pursuant to § 1922 BGB the estate (Nachlass) passes directly to the heir (Erbe) at the time of death. Consequently, he administers the estate himself unless the testator named an executor (Testamentsvollstrecker). If there is more than one heir (heir), the estate becomes the joint property of the community of co-heirs (Erbengemeinschaft) and the heirs jointly administer the estate. In principle, any act of administration requires a unanimous decision of the other beneficiary. However, some exceptions apply.
Does the German probate court supervise the administration of the estate by the German executor or the German heirs?
In contrast to probate proceedings in common-law jurisdictions, the executor is not required to report to the probate court (Nachlassgericht) and the probate court has, generally, no right to supervise the administration of the executor or give him instructions. However, the probate court may grant relief upon petition by an interested person, e.g. dismiss an executor or determine the heirs.
Are trusts recognized in Germany?
German law does not allow for the transfer of assets located in Germany to a trust. However, a disposition in a trust pertainging to German assets does not necessarily have to be without effect. For example, a testamentary trust may be interpreted as a German legal instrument which has similar effects. For example, it may be interpreted as durable execution of the estate (Dauertestamentsvollstreckung), subsequent heirship (Vor- und Nacherbschaft), life estate / usufruct (Nießbrauch) or a combination thereof.
Can a foreign executor obtain a German Certificate of Executorship?
If a German certificate of inheritance and/or a German certificate of executorship is required, the executor must first determine if he is entitled to a German certificate of executorship. An administrator never can obtain a German certificate of executorship. A An executor is entitled to receive a German certificate of executorship if it can be established that it was the testator`s intention that he should settle the German estate and he was not simply named as executor because a personal representative is required under foreign laws.
Where do I have to apply for a German Certificate of Inheritance and/or executorship?
The application must be submitted to the competent German probate court. However, the application document can be signed in front of a German notary (Notar) in Germany or a German Consular officer (who is entitled to do so).
Can I apply for a certificate of inheritance at a German consulate general?
You can notarise the application and the declaration in lieu of an oath at many German consulates general. However, the staff at many German consulates general are very busy, so you can expect longer waiting times. In the case of complex wills or trust documents, you may also be referred to a specialist.
Does the Consulate General send the application for a certificate of inheritance to the German probate court?
After the signing of the application, the German Consulate generally hands over the notarized application document to the applicant or his representative, who then has to file it with the competent German probate court (Nachlassgericht).
District Courts in Germany
Landgericht Aachen, Landgericht Amberg, Landgericht Ansbach, Landgericht Arnsberg, Landgericht Aschaffenburg, Landgericht Augsburg, Landgericht Aurich, Landgericht Bad Kreuznach, Landgericht Baden-Baden, Landgericht Bamberg, Landgericht Bautzen, Landgericht Bayreuth, Landgericht Berlin, Landgericht Bielefeld, Landgericht Bochum, Landgericht Bonn, Landgericht Braunschweig, Landgericht Bremen, Landgericht Bückeburg, Landgericht Chemnitz, Landgericht Coburg, Landgericht Cottbus, Landgericht Darmstadt, Landgericht Deggendorf, Landgericht Dessau-Roßlau, Landgericht Detmold, Landgericht Dortmund, Landgericht Dresden, Landgericht Duisburg, Landgericht Düsseldorf, Landgericht Ellwangen (Jagst), Landgericht Erfurt, Landgericht Essen, Landgericht Flensburg, Landgericht Frankenthal (Pfalz), Landgericht Frankfurt (Oder), Landgericht Frankfurt am Main, Landgericht Freiburg im Breisgau, Landgericht Fulda, Landgericht Gera, Landgericht Gießen, Landgericht Görlitz, Landgericht Göttingen, Landgericht Hagen, Landgericht Halle, Landgericht Hamburg, Landgericht Hanau, Landgericht Hannover, Landgericht Hechingen, Landgericht Heidelberg, Landgericht Heilbronn, Landgericht Hildesheim, Landgericht Hof/ Saale, Landgericht Ingolstadt, Landgericht Itzehoe, Landgericht Kaiserslautern, Landgericht Karlsruhe, Landgericht Kassel, Landgericht Kempten (Allgäu), Landgericht Kiel, Landgericht Kleve, Landgericht Koblenz, Landgericht Köln, Landgericht Konstanz, Landgericht Krefeld, Landgericht Landau i.d. Pfalz, Landgericht Landshut, Landgericht Leipzig, Landgericht Limburg a.d. Lahn, Landgericht Lübeck, Landgericht Lüneburg, Landgericht Magdeburg, Landgericht Mainz, Landgericht Mannheim, Landgericht Marburg, Landgericht Meiningen, Landgericht Memmingen, Landgericht Mönchengladbach, Landgericht Mosbach, Landgericht Mühlhausen, Landgericht München I, Landgericht München II, Landgericht Münster, Landgericht Neubrandenburg, Landgericht Neuruppin, Landgericht Nürnberg-Fürth, Landgericht Offenburg, Landgericht Oldenburg, Landgericht Osnabrück, Landgericht Paderborn, Landgericht Passau, Landgericht Potsdam, Landgericht Ravensburg, Landgericht Regensburg, Landgericht Rostock, Landgericht Rottweil, Landgericht Saarbrücken, Landgericht Schweinfurt, Landgericht Schwerin, Landgericht Siegen, Landgericht Stade, Landgericht Stendal, Landgericht Stralsund, Landgericht Stuttgart, Landgericht Traunstein, Landgericht Trier, Landgericht Tübingen, Landgericht Ulm, Landgericht Verden (Aller), Landgericht Waldshut-Tiengen, Landgericht Weiden i.d.OPf., Landgericht Wiesbaden, Landgericht Wuppertal, Landgericht Würzburg, Landgericht Zweibrücken, Landgericht Zwickau
Probate Courts in Berlin and Brandenburg
Probate Courts in Berlin
Amtsgericht Charlottenburg, Amtsgericht Köpenick, Amtsgericht Kreuzberg, Amtsgericht Lichtenberg, Amtsgericht Mitte, Amtsgericht Neukölln, Amtsgericht Pankow, Amtsgericht Schöneberg, Amtsgericht Spandau, Amtsgericht Tiergarten, Amtsgericht Wedding.
Probate Courts in Brandenburg
Amtsgericht Bad Freienwalde (Oder), Amtsgericht Bernau bei Berlin, Amtsgericht Eberswalde, Amtsgericht Frankfurt(Oder), Amtsgericht Fürstenwalde/Spree, Amtsgericht Strausberg, Amtsgericht Neuruppin, Amtsgericht Oranienburg, Amtsgericht Perleberg, Amtsgericht Prenzlau, Amtsgericht Schwedt/Oder, Amtsgericht Zehdenick, Amtsgericht Brandenburg an der Havel, Amtsgericht Luckenwalde, Amtsgericht Nauen, Amtsgericht Potsdam, Amtsgericht Rathenow, Amtsgericht Zossen.
Do You have any Questions?
We look forward to assisting you. For the sake of simplicity and efficiency, we request that you use our contact form for your inquiry and describe the matter as clearly as possible. In addition, you can include relevant attachments. After submitting your inquiry, we will contact you either by telephone or e-mail within 2 working days. If we can assist, we will suggest a time and date for an initial consultation. Of course, you can also contact this firm or a particular attorney directly to make an appointment for a personal consultation or telephone consultation (find contact details here). Please be advised that no attorney-client relationship is created by sending us an email or filling out this contact form. For information on our fees, please click here.
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News
- Germany: Amendment to the Rules on the Taxation of Lifetime Benefits from Foreign tax-priviledged Retirement Assets
- Tax Court of Münster: Distributions upon the Termination of a Trust may be Subject to German Income Tax
- BFH: A legacy of German Real Estate is not subject to limited inheritance tax liability
- BFH: The Treaty does not prevent Germany from imposing Inheritance Tax on the Acquisition of a U.S. citizen beneficiary resident of Germany even if he has stayed no longer than 10 years in Germany
- German Inheritance Tax: Tax-free Exemptions in 2023
- German Federal Civil Court: Application of English law can Violate German Public