01Applicable law
Which law decides who gets what
- The testator lives in an EU country (Germany). Under the common European rules the whole estate is governed by that country's law — wherever the assets are.
Succession: Germany → Germany
What happens to the estate
Case complexity: low. The testator resides in Germany, the heir resides in Germany.
Testator
Citizen of Germany
Resident of Germany — the centre of life.
Heir
Resident of Germany
The estate stays in one jurisdiction — a simpler process.
02Forced heirship
Who the law forces you to include
- Germany: Pflichtteil — a monetary claim ≈ half of the intestate share (not an in-rem share).
- A workable route: choose the applicable law in the will in advance and/or move assets into a structure (foundation, trust, holding) where shares are inherited rather than the assets themselves.
03Tax
Where tax arises
- Germany: Erbschaftsteuer — progressive; allowances: spouse €500k, children €400k; higher rates for distant relatives.
04Recognition
How it is recognised and processed
- Within the EU there is a single document — the European Certificate of Succession: it is recognised across all EU states except Denmark and Ireland, with no need to go through the procedure in each one.
05What to set up
What to set up in advance
Key risk
Part of the estate is reserved by Germany law for close relatives — it cannot be freely reallocated by will.
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This is general guidance, not legal advice. The rules are simplified; confirm current rates and details with a lawyer.
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