PRACTICE AREA

International inheritance law: your lawyer in Cologne

An estate crosses a border as soon as assets lie in two states or the deceased spent their last years abroad. The first questions are then which inheritance law applies (Article 21 EU Succession Regulation) and what proof will get the heirs to the assets. My name is Dr Hanna Schmidt and I run DR. SCHMIDT LEGAL in Cologne. If your matter concerns a separation, the route leads to international family law.

International inheritance law: which law applies, and who proves the succession

Habitual residence decides, not the passport

Under Article 21 of the EU Succession Regulation, succession is in principle governed by the law of the state in which the deceased had their habitual residence at the time of death. Not nationality, not the registered address. A German who spent their last years in Spain or Portugal will, absent a choice of law, be succeeded to under the law of that state.

Where the habitual residence lay is not always clear: two homes, care abroad, a return shortly before death. Duration, regularity and the centre of one's life then count. Denmark and Ireland are not bound by the Regulation, and separate rules frequently apply to third states and to property located there.

Choice of law in the will

Anyone who wants to prevent a foreign inheritance law from governing their estate can choose, in a disposition upon death, the law of the state of which they are a national (Article 22 EU Succession Regulation). There is a flip side: choosing German law means choosing the compulsory share along with it. That share amounts to half the value of the statutory share of the estate (section 2303 German Civil Code).

Some legal systems have no compulsory share at all, others tie up the estate more tightly than German law. I align the choice of law, the content of the will and any older dispositions with one another. The EU Succession Regulation governs inheritance law, not inheritance tax. Which state taxes follows separate rules, and two states can reach for it at the same time. I do not advise on tax; for that I bring in a tax adviser.

Proof of succession that is accepted abroad

A German certificate of inheritance is of little help if the bank in France will not accept it. For estates within the scope of the EU Succession Regulation there is therefore the European Certificate of Succession (Articles 62 et seq.), which proves the position as heir in the member states bound by it.

Which document is the right one depends on the country, on the asset and on the office that wants to see it. Added to that are certified translations and, depending on the state, an apostille or legalisation. I clarify in advance which document which office requires, and apply for that one instead of obtaining three certificates in parallel.

Property, accounts and heirs in several states

The administration itself is a matter of organisation. Property abroad follows the local register, with its own formal requirements, its own notaries and its own deadlines for tax notifications. Accounts are only released once proof exists in the form the institution demands.

Where the heirs live in different countries, the community of heirs needs workable powers of attorney, otherwise every signature blocks the next step. I structure the estate by country, set the order of steps and bundle the communication with courts, banks and advisers at home and abroad.

Typical situations

01

The deceased spent their last years abroad

The deceased was a German national but lived abroad for the last few years. There is a handwritten will, with no choice of law. The first questions are then where the habitual residence actually was, which inheritance law follows from that, and whether the will is formally valid under that law.

02

You live abroad and the estate is in Germany

You live abroad and learn that you have inherited in Germany, together with relatives you barely know. You do not know whether the estate is over-indebted. For disclaiming, the six-week period does not then apply, but a period of six months (section 1944 German Civil Code).

How we work together

01

Initial consultation

In Cologne, by video or by phone, in German or in English. I ask about the countries involved. By the end of that appointment you will know whether a German probate court has jurisdiction at all.

02

Country picture and connecting factors

Together we assemble what is where and who lives where: places of residence over recent years, nationalities, death and civil status certificates, land register or company register extracts, accounts and securities portfolios, wills, contracts of inheritance and powers of attorney.

03

Examination and strategy

I assign the case to the relevant provisions, determine the applicable inheritance law and identify the differences. Where foreign law has to be assessed, I bring in a colleague in the state concerned.

04

Implementation

An application, a disposition or a certificate, depending on the case. Documents only hold up if they exist in the form that every state involved recognises. I take on representation throughout Germany at all levels of fact-finding.

Did you know?

01

Habitual residence beats nationality

For succession, what counts under Article 21 of the EU Succession Regulation is where the deceased actually lived at the time of death. A German passport is no protection against being succeeded to under foreign law.

02

The EU Succession Regulation says nothing about taxes

It determines the applicable inheritance law, not inheritance tax. The two are regularly confused, and the tax burden can arise in a different state from the succession.

03

A foreign element extends the period for disclaiming

Instead of six weeks, six months apply where the deceased's last residence was exclusively abroad or the heir is abroad when the period begins (section 1944 German Civil Code).

Office in Cologne, estate in several states

Appointments take place at Jakordenstrasse 8 in 50668 Cologne, by video or by phone on request. Where the deceased last had their habitual residence in Cologne, the probate court at the Cologne Local Court is the address for the record of the opening of the will and for the certificate of inheritance (section 343(1) FamFG).

Where the last habitual residence was abroad, local jurisdiction follows separate rules, which I examine case by case. Clients come from Cologne and the surrounding area, from Bergisch Gladbach to Pulheim, as well as from the rest of Germany and from abroad. The same applies to advice in English as in German: I give it myself.

Your contact

Dr Hanna Schmidt, attorney at law for international inheritance law. Twelve years with large national and international commercial law firms, own practice since January 2026. Advice and representation in German and in English, fluent in both languages, orally and in writing. I handle your case myself; it is not passed on to a lawyer you do not know.

Appointments Monday to Thursday until 7 pm, Fridays until 5 pm, and later by arrangement: 7 pm German time is early afternoon on the US East Coast. More on background and working method on Dr Hanna Schmidt's profile.

YOUR QUESTIONS

Frequently asked questions

In principle the inheritance law of the state in which the deceased had their habitual residence at the time of death applies (Article 21 EU Succession Regulation). Nationality plays no part in this. Where the habitual residence lay is sometimes disputed for commuters, for people with two homes or where there was a stay in care. Duration, regularity and the centre of one's life then count. I examine the connecting factor before any shares or compulsory shares are calculated.

International inheritance law covers the question of which inheritance law applies to an estate, who becomes an heir under it, what compulsory share rights exist and how the position as heir can be proved abroad. Inheritance tax does not belong to it: which state taxes follows separate rules. Nor do divorce, prenuptial agreements, maintenance and custody with a foreign element. Those are on the page for international family law.

In inheritance law the EU Succession Regulation determines the applicable law, connecting to the deceased's last habitual residence (Article 21). In family law, international jurisdiction in matrimonial matters follows the Brussels IIb Regulation, and the applicable divorce law in the participating member states follows Rome III. A married couple can be divorced in one state and succeeded to in another.

Yes. Where you live is secondary for the engagement, as long as it concerns German law or proceedings in Germany. The initial consultation takes place by video or by phone, in German or in English. I accept documents electronically. Watch the period for disclaiming: it is six months if you are abroad when the period begins (section 1944 German Civil Code).

I bill by time, at an hourly rate of 280 euros plus 19 per cent VAT, but at least according to the statutory fees under the German Lawyers' Fees Act (RVG). Costs for translations, certifications, courts and foreign advisers are additional. Billing through legal expenses insurance is possible. As a rule the insurer only pays the statutory fees; you bear the difference to the hourly fee.

Have your cross-border estate assessed

Tell me which countries are involved and what you have: a will, a death certificate, land register or bank documents, even if incomplete. I will tell you which question has to be answered first and which documents I need for it. Appointments in Cologne or by video.

PRACTICE AREA

International inheritance law: your lawyer in Cologne

An estate crosses a border as soon as assets lie in two states or the deceased spent their last years abroad. The first questions are then which inheritance law applies (Article 21 EU Succession Regulation) and what proof will get the heirs to the assets. My name is Dr Hanna Schmidt and I run DR. SCHMIDT LEGAL in Cologne. If your matter concerns a separation, the route leads to international family law.

International inheritance law: which law applies, and who proves the succession

Habitual residence decides, not the passport

Under Article 21 of the EU Succession Regulation, succession is in principle governed by the law of the state in which the deceased had their habitual residence at the time of death. Not nationality, not the registered address. A German who spent their last years in Spain or Portugal will, absent a choice of law, be succeeded to under the law of that state.

Where the habitual residence lay is not always clear: two homes, care abroad, a return shortly before death. Duration, regularity and the centre of one's life then count. Denmark and Ireland are not bound by the Regulation, and separate rules frequently apply to third states and to property located there.

Choice of law in the will

Anyone who wants to prevent a foreign inheritance law from governing their estate can choose, in a disposition upon death, the law of the state of which they are a national (Article 22 EU Succession Regulation). There is a flip side: choosing German law means choosing the compulsory share along with it. That share amounts to half the value of the statutory share of the estate (section 2303 German Civil Code).

Some legal systems have no compulsory share at all, others tie up the estate more tightly than German law. I align the choice of law, the content of the will and any older dispositions with one another. The EU Succession Regulation governs inheritance law, not inheritance tax. Which state taxes follows separate rules, and two states can reach for it at the same time. I do not advise on tax; for that I bring in a tax adviser.

Proof of succession that is accepted abroad

A German certificate of inheritance is of little help if the bank in France will not accept it. For estates within the scope of the EU Succession Regulation there is therefore the European Certificate of Succession (Articles 62 et seq.), which proves the position as heir in the member states bound by it.

Which document is the right one depends on the country, on the asset and on the office that wants to see it. Added to that are certified translations and, depending on the state, an apostille or legalisation. I clarify in advance which document which office requires, and apply for that one instead of obtaining three certificates in parallel.

Property, accounts and heirs in several states

The administration itself is a matter of organisation. Property abroad follows the local register, with its own formal requirements, its own notaries and its own deadlines for tax notifications. Accounts are only released once proof exists in the form the institution demands.

Where the heirs live in different countries, the community of heirs needs workable powers of attorney, otherwise every signature blocks the next step. I structure the estate by country, set the order of steps and bundle the communication with courts, banks and advisers at home and abroad.

Typical situations

01

The deceased spent their last years abroad

The deceased was a German national but lived abroad for the last few years. There is a handwritten will, with no choice of law. The first questions are then where the habitual residence actually was, which inheritance law follows from that, and whether the will is formally valid under that law.

02

You live abroad and the estate is in Germany

You live abroad and learn that you have inherited in Germany, together with relatives you barely know. You do not know whether the estate is over-indebted. For disclaiming, the six-week period does not then apply, but a period of six months (section 1944 German Civil Code).

How we work together

01

Initial consultation

In Cologne, by video or by phone, in German or in English. I ask about the countries involved. By the end of that appointment you will know whether a German probate court has jurisdiction at all.

02

Country picture and connecting factors

Together we assemble what is where and who lives where: places of residence over recent years, nationalities, death and civil status certificates, land register or company register extracts, accounts and securities portfolios, wills, contracts of inheritance and powers of attorney.

03

Examination and strategy

I assign the case to the relevant provisions, determine the applicable inheritance law and identify the differences. Where foreign law has to be assessed, I bring in a colleague in the state concerned.

04

Implementation

An application, a disposition or a certificate, depending on the case. Documents only hold up if they exist in the form that every state involved recognises. I take on representation throughout Germany at all levels of fact-finding.

Did you know?

01

Habitual residence beats nationality

For succession, what counts under Article 21 of the EU Succession Regulation is where the deceased actually lived at the time of death. A German passport is no protection against being succeeded to under foreign law.

02

The EU Succession Regulation says nothing about taxes

It determines the applicable inheritance law, not inheritance tax. The two are regularly confused, and the tax burden can arise in a different state from the succession.

03

A foreign element extends the period for disclaiming

Instead of six weeks, six months apply where the deceased's last residence was exclusively abroad or the heir is abroad when the period begins (section 1944 German Civil Code).

Office in Cologne, estate in several states

Appointments take place at Jakordenstrasse 8 in 50668 Cologne, by video or by phone on request. Where the deceased last had their habitual residence in Cologne, the probate court at the Cologne Local Court is the address for the record of the opening of the will and for the certificate of inheritance (section 343(1) FamFG).

Where the last habitual residence was abroad, local jurisdiction follows separate rules, which I examine case by case. Clients come from Cologne and the surrounding area, from Bergisch Gladbach to Pulheim, as well as from the rest of Germany and from abroad. The same applies to advice in English as in German: I give it myself.

Your contact

Dr Hanna Schmidt, attorney at law for international inheritance law. Twelve years with large national and international commercial law firms, own practice since January 2026. Advice and representation in German and in English, fluent in both languages, orally and in writing. I handle your case myself; it is not passed on to a lawyer you do not know.

Appointments Monday to Thursday until 7 pm, Fridays until 5 pm, and later by arrangement: 7 pm German time is early afternoon on the US East Coast. More on background and working method on Dr Hanna Schmidt's profile.

YOUR QUESTIONS

Frequently asked questions

In principle the inheritance law of the state in which the deceased had their habitual residence at the time of death applies (Article 21 EU Succession Regulation). Nationality plays no part in this. Where the habitual residence lay is sometimes disputed for commuters, for people with two homes or where there was a stay in care. Duration, regularity and the centre of one's life then count. I examine the connecting factor before any shares or compulsory shares are calculated.

International inheritance law covers the question of which inheritance law applies to an estate, who becomes an heir under it, what compulsory share rights exist and how the position as heir can be proved abroad. Inheritance tax does not belong to it: which state taxes follows separate rules. Nor do divorce, prenuptial agreements, maintenance and custody with a foreign element. Those are on the page for international family law.

In inheritance law the EU Succession Regulation determines the applicable law, connecting to the deceased's last habitual residence (Article 21). In family law, international jurisdiction in matrimonial matters follows the Brussels IIb Regulation, and the applicable divorce law in the participating member states follows Rome III. A married couple can be divorced in one state and succeeded to in another.

Yes. Where you live is secondary for the engagement, as long as it concerns German law or proceedings in Germany. The initial consultation takes place by video or by phone, in German or in English. I accept documents electronically. Watch the period for disclaiming: it is six months if you are abroad when the period begins (section 1944 German Civil Code).

I bill by time, at an hourly rate of 280 euros plus 19 per cent VAT, but at least according to the statutory fees under the German Lawyers' Fees Act (RVG). Costs for translations, certifications, courts and foreign advisers are additional. Billing through legal expenses insurance is possible. As a rule the insurer only pays the statutory fees; you bear the difference to the hourly fee.

Have your cross-border estate assessed

Tell me which countries are involved and what you have: a will, a death certificate, land register or bank documents, even if incomplete. I will tell you which question has to be answered first and which documents I need for it. Appointments in Cologne or by video.

PRACTICE AREA

International inheritance law: your lawyer in Cologne

An estate crosses a border as soon as assets lie in two states or the deceased spent their last years abroad. The first questions are then which inheritance law applies (Article 21 EU Succession Regulation) and what proof will get the heirs to the assets. My name is Dr Hanna Schmidt and I run DR. SCHMIDT LEGAL in Cologne. If your matter concerns a separation, the route leads to international family law.

International inheritance law: which law applies, and who proves the succession

Habitual residence decides, not the passport

Under Article 21 of the EU Succession Regulation, succession is in principle governed by the law of the state in which the deceased had their habitual residence at the time of death. Not nationality, not the registered address. A German who spent their last years in Spain or Portugal will, absent a choice of law, be succeeded to under the law of that state.

Where the habitual residence lay is not always clear: two homes, care abroad, a return shortly before death. Duration, regularity and the centre of one's life then count. Denmark and Ireland are not bound by the Regulation, and separate rules frequently apply to third states and to property located there.

Choice of law in the will

Anyone who wants to prevent a foreign inheritance law from governing their estate can choose, in a disposition upon death, the law of the state of which they are a national (Article 22 EU Succession Regulation). There is a flip side: choosing German law means choosing the compulsory share along with it. That share amounts to half the value of the statutory share of the estate (section 2303 German Civil Code).

Some legal systems have no compulsory share at all, others tie up the estate more tightly than German law. I align the choice of law, the content of the will and any older dispositions with one another. The EU Succession Regulation governs inheritance law, not inheritance tax. Which state taxes follows separate rules, and two states can reach for it at the same time. I do not advise on tax; for that I bring in a tax adviser.

Proof of succession that is accepted abroad

A German certificate of inheritance is of little help if the bank in France will not accept it. For estates within the scope of the EU Succession Regulation there is therefore the European Certificate of Succession (Articles 62 et seq.), which proves the position as heir in the member states bound by it.

Which document is the right one depends on the country, on the asset and on the office that wants to see it. Added to that are certified translations and, depending on the state, an apostille or legalisation. I clarify in advance which document which office requires, and apply for that one instead of obtaining three certificates in parallel.

Property, accounts and heirs in several states

The administration itself is a matter of organisation. Property abroad follows the local register, with its own formal requirements, its own notaries and its own deadlines for tax notifications. Accounts are only released once proof exists in the form the institution demands.

Where the heirs live in different countries, the community of heirs needs workable powers of attorney, otherwise every signature blocks the next step. I structure the estate by country, set the order of steps and bundle the communication with courts, banks and advisers at home and abroad.

Typical situations

01

The deceased spent their last years abroad

The deceased was a German national but lived abroad for the last few years. There is a handwritten will, with no choice of law. The first questions are then where the habitual residence actually was, which inheritance law follows from that, and whether the will is formally valid under that law.

02

You live abroad and the estate is in Germany

You live abroad and learn that you have inherited in Germany, together with relatives you barely know. You do not know whether the estate is over-indebted. For disclaiming, the six-week period does not then apply, but a period of six months (section 1944 German Civil Code).

How we work together

01

Initial consultation

In Cologne, by video or by phone, in German or in English. I ask about the countries involved. By the end of that appointment you will know whether a German probate court has jurisdiction at all.

02

Country picture and connecting factors

Together we assemble what is where and who lives where: places of residence over recent years, nationalities, death and civil status certificates, land register or company register extracts, accounts and securities portfolios, wills, contracts of inheritance and powers of attorney.

03

Examination and strategy

I assign the case to the relevant provisions, determine the applicable inheritance law and identify the differences. Where foreign law has to be assessed, I bring in a colleague in the state concerned.

04

Implementation

An application, a disposition or a certificate, depending on the case. Documents only hold up if they exist in the form that every state involved recognises. I take on representation throughout Germany at all levels of fact-finding.

Did you know?

01

Habitual residence beats nationality

For succession, what counts under Article 21 of the EU Succession Regulation is where the deceased actually lived at the time of death. A German passport is no protection against being succeeded to under foreign law.

02

The EU Succession Regulation says nothing about taxes

It determines the applicable inheritance law, not inheritance tax. The two are regularly confused, and the tax burden can arise in a different state from the succession.

03

A foreign element extends the period for disclaiming

Instead of six weeks, six months apply where the deceased's last residence was exclusively abroad or the heir is abroad when the period begins (section 1944 German Civil Code).

Office in Cologne, estate in several states

Appointments take place at Jakordenstrasse 8 in 50668 Cologne, by video or by phone on request. Where the deceased last had their habitual residence in Cologne, the probate court at the Cologne Local Court is the address for the record of the opening of the will and for the certificate of inheritance (section 343(1) FamFG).

Where the last habitual residence was abroad, local jurisdiction follows separate rules, which I examine case by case. Clients come from Cologne and the surrounding area, from Bergisch Gladbach to Pulheim, as well as from the rest of Germany and from abroad. The same applies to advice in English as in German: I give it myself.

Your contact

Dr Hanna Schmidt, attorney at law for international inheritance law. Twelve years with large national and international commercial law firms, own practice since January 2026. Advice and representation in German and in English, fluent in both languages, orally and in writing. I handle your case myself; it is not passed on to a lawyer you do not know.

Appointments Monday to Thursday until 7 pm, Fridays until 5 pm, and later by arrangement: 7 pm German time is early afternoon on the US East Coast. More on background and working method on Dr Hanna Schmidt's profile.

YOUR QUESTIONS

Frequently asked questions

In principle the inheritance law of the state in which the deceased had their habitual residence at the time of death applies (Article 21 EU Succession Regulation). Nationality plays no part in this. Where the habitual residence lay is sometimes disputed for commuters, for people with two homes or where there was a stay in care. Duration, regularity and the centre of one's life then count. I examine the connecting factor before any shares or compulsory shares are calculated.

International inheritance law covers the question of which inheritance law applies to an estate, who becomes an heir under it, what compulsory share rights exist and how the position as heir can be proved abroad. Inheritance tax does not belong to it: which state taxes follows separate rules. Nor do divorce, prenuptial agreements, maintenance and custody with a foreign element. Those are on the page for international family law.

In inheritance law the EU Succession Regulation determines the applicable law, connecting to the deceased's last habitual residence (Article 21). In family law, international jurisdiction in matrimonial matters follows the Brussels IIb Regulation, and the applicable divorce law in the participating member states follows Rome III. A married couple can be divorced in one state and succeeded to in another.

Yes. Where you live is secondary for the engagement, as long as it concerns German law or proceedings in Germany. The initial consultation takes place by video or by phone, in German or in English. I accept documents electronically. Watch the period for disclaiming: it is six months if you are abroad when the period begins (section 1944 German Civil Code).

I bill by time, at an hourly rate of 280 euros plus 19 per cent VAT, but at least according to the statutory fees under the German Lawyers' Fees Act (RVG). Costs for translations, certifications, courts and foreign advisers are additional. Billing through legal expenses insurance is possible. As a rule the insurer only pays the statutory fees; you bear the difference to the hourly fee.

Have your cross-border estate assessed

Tell me which countries are involved and what you have: a will, a death certificate, land register or bank documents, even if incomplete. I will tell you which question has to be answered first and which documents I need for it. Appointments in Cologne or by video.

DR. SCHMIDT LEGAL

©

2026

DR. SCHMIDT LEGAL

DR. SCHMIDT LEGAL

©

2026

DR. SCHMIDT LEGAL

DR. SCHMIDT LEGAL

©

2026

DR. SCHMIDT LEGAL