INTERNATIONAL INHERITANCE LAW
International estate planning: passing on property abroad
As soon as assets reach across a border, a holiday house in Spain, an account in Switzerland, retirement in Portugal, a standard German will is often not enough. International estate planning settles in advance which inheritance law will apply, which document the authority in each country accepts, and where a choice of law protects the family from a foreign inheritance law.
International estate planning: first the connecting factor, then the document
Which inheritance law applies to your estate is determined within the European Union by the deceased's last habitual residence (Article 21 EU Succession Regulation). The choice of law is the remedy: in a disposition upon death you can choose the law of a state whose nationality you hold (Article 22). The choice has to appear expressly in the will or the contract of inheritance.
The inheritance law determined under the Regulation applies to the entire estate. Denmark and Ireland are not bound by the Regulation, and for third states and property located there the local register applies its own conflict-of-laws rules. Anyone owning property in Switzerland, in the USA or in Turkey therefore plans on two tracks.
Property abroad is the special case
For the property it is the state where it lies that decides: which document its register accepts for a transfer, whether a local notary has to be involved, whether every heir needs a local tax number, and whether tax has to be paid before the transfer. Planning therefore includes an enquiry in that state before the disposition is signed.
The period for disclaiming is six weeks. Six months only where the deceased's last residence was exclusively abroad or the heir is abroad when the period begins (section 1944 German Civil Code). An estate can tip over arithmetically once the charges in the state where the property lies are counted. Checking whether it is worth accepting is part of the planning, not of the administration.
Why international estate planning fails
01
The choice of law is missing or is in the wrong place
Many wills say nothing about the applicable law, because they are older than the EU Succession Regulation. Others put the choice in a power of attorney or a covering letter, where it is void. The law of the last habitual residence then applies.
02
Two wills in two states contradict each other
Anyone who makes a will in Germany and years later a second one abroad for the property there often has two documents that partly cancel each other out. After the death the argument is then about how far each disposition reaches, instead of administering the estate.
03
Tax is confused with inheritance law
The EU Succession Regulation governs inheritance law, not inheritance tax. Two states can tax the same acquisition. I am not a tax adviser, but I am happy to put you in touch with someone from my network. I identify the interface early and tailor the inheritance law arrangement to it.
How I proceed
01
Recording the country connections
First I record the country connections: nationalities, places of residence, planned changes of residence, assets by state, existing dispositions. From that it follows which inheritance law would apply without an arrangement and where a choice of law changes something.
02
Building the disposition
Then the disposition is built: the choice of law, the shares of the estate, where needed executorship for assets in several states, and alignment with any prenuptial agreement and the property regime.
03
Enquiry in the state where the property lies
Where property and third states are involved, I clarify with a colleague or notary in that state, before signature, whether the arrangement can be implemented there, and record what proof the heirs will later need.
A typical situation
01
A married couple with a holiday house in Spain
A married couple with German nationality live in Germany, own a flat here and a holiday house in Spain. Retirement is to be spent in Spain. The planning puts a choice of German law into the disposition. A later move then changes nothing about the legal position.
Office in Cologne, assets in several states
The planning happens at Jakordenstrasse 8 in 50668 Cologne, around the table or by video. Anyone coming from Cologne or the surrounding area, from Bergisch Gladbach, Leverkusen, Bruehl, Huerth, Kerpen or Frechen, usually brings the will and register extracts in person. Anyone already living abroad sends them electronically, and we speak in German or in English.
For the planning itself, local jurisdiction plays no part; for your heirs later it does: which probate court is responsible for them depends on the estate and not on the seat of my office. The overview produced at the end of the planning therefore also states which body the heirs should turn to.
MORE TOPICS
More on international inheritance law
YOUR QUESTIONS
Frequently asked questions
In principle the law of the state in which you have your habitual residence at the time of death (Article 21 EU Succession Regulation). That law covers the entire estate including the property abroad. You can choose the law of your nationality (Article 22). The choice belongs expressly in the will or the contract of inheritance. For property in third states the local register may apply its own law.
The European Certificate of Succession (Articles 62 et seq. EU Succession Regulation) proves the position as heir in the bound member states and only becomes relevant once someone has died. For the planning what counts is the preliminary question: which proof will the register in the state where the property lies later require? I clarify that in advance with a colleague on the ground, so that your heirs do not start from zero.
Yes. Under the unity of the estate, one disposition covers the whole estate, including property abroad. What matters is that the document works in the state where the property lies: form, translation and register requirements are checked in advance. Two wills in two states are the exception and only make sense with careful coordination, so that they do not cancel each other out.
I bill by time; my hourly rate is 280 euros plus 19% VAT, and the statutory fees under the German Lawyers' Fees Act (RVG) form the minimum. Examining the connecting factor and adding a choice of law to an existing will stays modest. An arrangement involving property in several states and coordination with colleagues on the ground takes more time. Notary costs and the costs of foreign advisers are additional.
Then disclaiming comes into view, and that is subject to a deadline: six weeks from knowledge of the inheritance and of the grounds for being called to it, and six months only where there is a foreign element under the statutory conditions (section 1944 German Civil Code). A disclaimer covers the estate as a whole, not only the unwanted property. Whether accepting it pays is decided by checking its value against the charges in the state where it lies.
Settle your cross-border estate before it becomes a dispute
Bring what you have: existing wills, register extracts for the property abroad, an overview of accounts and shareholdings. In the initial consultation we clarify which law would apply without an arrangement and what a choice of law changes. Advice throughout Germany, in German or English.
INTERNATIONAL INHERITANCE LAW
International estate planning: passing on property abroad
As soon as assets reach across a border, a holiday house in Spain, an account in Switzerland, retirement in Portugal, a standard German will is often not enough. International estate planning settles in advance which inheritance law will apply, which document the authority in each country accepts, and where a choice of law protects the family from a foreign inheritance law.
International estate planning: first the connecting factor, then the document
Which inheritance law applies to your estate is determined within the European Union by the deceased's last habitual residence (Article 21 EU Succession Regulation). The choice of law is the remedy: in a disposition upon death you can choose the law of a state whose nationality you hold (Article 22). The choice has to appear expressly in the will or the contract of inheritance.
The inheritance law determined under the Regulation applies to the entire estate. Denmark and Ireland are not bound by the Regulation, and for third states and property located there the local register applies its own conflict-of-laws rules. Anyone owning property in Switzerland, in the USA or in Turkey therefore plans on two tracks.
Property abroad is the special case
For the property it is the state where it lies that decides: which document its register accepts for a transfer, whether a local notary has to be involved, whether every heir needs a local tax number, and whether tax has to be paid before the transfer. Planning therefore includes an enquiry in that state before the disposition is signed.
The period for disclaiming is six weeks. Six months only where the deceased's last residence was exclusively abroad or the heir is abroad when the period begins (section 1944 German Civil Code). An estate can tip over arithmetically once the charges in the state where the property lies are counted. Checking whether it is worth accepting is part of the planning, not of the administration.
Why international estate planning fails
01
The choice of law is missing or is in the wrong place
Many wills say nothing about the applicable law, because they are older than the EU Succession Regulation. Others put the choice in a power of attorney or a covering letter, where it is void. The law of the last habitual residence then applies.
02
Two wills in two states contradict each other
Anyone who makes a will in Germany and years later a second one abroad for the property there often has two documents that partly cancel each other out. After the death the argument is then about how far each disposition reaches, instead of administering the estate.
03
Tax is confused with inheritance law
The EU Succession Regulation governs inheritance law, not inheritance tax. Two states can tax the same acquisition. I am not a tax adviser, but I am happy to put you in touch with someone from my network. I identify the interface early and tailor the inheritance law arrangement to it.
How I proceed
01
Recording the country connections
First I record the country connections: nationalities, places of residence, planned changes of residence, assets by state, existing dispositions. From that it follows which inheritance law would apply without an arrangement and where a choice of law changes something.
02
Building the disposition
Then the disposition is built: the choice of law, the shares of the estate, where needed executorship for assets in several states, and alignment with any prenuptial agreement and the property regime.
03
Enquiry in the state where the property lies
Where property and third states are involved, I clarify with a colleague or notary in that state, before signature, whether the arrangement can be implemented there, and record what proof the heirs will later need.
A typical situation
01
A married couple with a holiday house in Spain
A married couple with German nationality live in Germany, own a flat here and a holiday house in Spain. Retirement is to be spent in Spain. The planning puts a choice of German law into the disposition. A later move then changes nothing about the legal position.
Office in Cologne, assets in several states
The planning happens at Jakordenstrasse 8 in 50668 Cologne, around the table or by video. Anyone coming from Cologne or the surrounding area, from Bergisch Gladbach, Leverkusen, Bruehl, Huerth, Kerpen or Frechen, usually brings the will and register extracts in person. Anyone already living abroad sends them electronically, and we speak in German or in English.
For the planning itself, local jurisdiction plays no part; for your heirs later it does: which probate court is responsible for them depends on the estate and not on the seat of my office. The overview produced at the end of the planning therefore also states which body the heirs should turn to.
MORE TOPICS
More on international inheritance law
YOUR QUESTIONS
Frequently asked questions
In principle the law of the state in which you have your habitual residence at the time of death (Article 21 EU Succession Regulation). That law covers the entire estate including the property abroad. You can choose the law of your nationality (Article 22). The choice belongs expressly in the will or the contract of inheritance. For property in third states the local register may apply its own law.
The European Certificate of Succession (Articles 62 et seq. EU Succession Regulation) proves the position as heir in the bound member states and only becomes relevant once someone has died. For the planning what counts is the preliminary question: which proof will the register in the state where the property lies later require? I clarify that in advance with a colleague on the ground, so that your heirs do not start from zero.
Yes. Under the unity of the estate, one disposition covers the whole estate, including property abroad. What matters is that the document works in the state where the property lies: form, translation and register requirements are checked in advance. Two wills in two states are the exception and only make sense with careful coordination, so that they do not cancel each other out.
I bill by time; my hourly rate is 280 euros plus 19% VAT, and the statutory fees under the German Lawyers' Fees Act (RVG) form the minimum. Examining the connecting factor and adding a choice of law to an existing will stays modest. An arrangement involving property in several states and coordination with colleagues on the ground takes more time. Notary costs and the costs of foreign advisers are additional.
Then disclaiming comes into view, and that is subject to a deadline: six weeks from knowledge of the inheritance and of the grounds for being called to it, and six months only where there is a foreign element under the statutory conditions (section 1944 German Civil Code). A disclaimer covers the estate as a whole, not only the unwanted property. Whether accepting it pays is decided by checking its value against the charges in the state where it lies.
Settle your cross-border estate before it becomes a dispute
Bring what you have: existing wills, register extracts for the property abroad, an overview of accounts and shareholdings. In the initial consultation we clarify which law would apply without an arrangement and what a choice of law changes. Advice throughout Germany, in German or English.
INTERNATIONAL INHERITANCE LAW
International estate planning: passing on property abroad
As soon as assets reach across a border, a holiday house in Spain, an account in Switzerland, retirement in Portugal, a standard German will is often not enough. International estate planning settles in advance which inheritance law will apply, which document the authority in each country accepts, and where a choice of law protects the family from a foreign inheritance law.
International estate planning: first the connecting factor, then the document
Which inheritance law applies to your estate is determined within the European Union by the deceased's last habitual residence (Article 21 EU Succession Regulation). The choice of law is the remedy: in a disposition upon death you can choose the law of a state whose nationality you hold (Article 22). The choice has to appear expressly in the will or the contract of inheritance.
The inheritance law determined under the Regulation applies to the entire estate. Denmark and Ireland are not bound by the Regulation, and for third states and property located there the local register applies its own conflict-of-laws rules. Anyone owning property in Switzerland, in the USA or in Turkey therefore plans on two tracks.
Property abroad is the special case
For the property it is the state where it lies that decides: which document its register accepts for a transfer, whether a local notary has to be involved, whether every heir needs a local tax number, and whether tax has to be paid before the transfer. Planning therefore includes an enquiry in that state before the disposition is signed.
The period for disclaiming is six weeks. Six months only where the deceased's last residence was exclusively abroad or the heir is abroad when the period begins (section 1944 German Civil Code). An estate can tip over arithmetically once the charges in the state where the property lies are counted. Checking whether it is worth accepting is part of the planning, not of the administration.
Why international estate planning fails
01
The choice of law is missing or is in the wrong place
Many wills say nothing about the applicable law, because they are older than the EU Succession Regulation. Others put the choice in a power of attorney or a covering letter, where it is void. The law of the last habitual residence then applies.
02
Two wills in two states contradict each other
Anyone who makes a will in Germany and years later a second one abroad for the property there often has two documents that partly cancel each other out. After the death the argument is then about how far each disposition reaches, instead of administering the estate.
03
Tax is confused with inheritance law
The EU Succession Regulation governs inheritance law, not inheritance tax. Two states can tax the same acquisition. I am not a tax adviser, but I am happy to put you in touch with someone from my network. I identify the interface early and tailor the inheritance law arrangement to it.
How I proceed
01
Recording the country connections
First I record the country connections: nationalities, places of residence, planned changes of residence, assets by state, existing dispositions. From that it follows which inheritance law would apply without an arrangement and where a choice of law changes something.
02
Building the disposition
Then the disposition is built: the choice of law, the shares of the estate, where needed executorship for assets in several states, and alignment with any prenuptial agreement and the property regime.
03
Enquiry in the state where the property lies
Where property and third states are involved, I clarify with a colleague or notary in that state, before signature, whether the arrangement can be implemented there, and record what proof the heirs will later need.
A typical situation
01
A married couple with a holiday house in Spain
A married couple with German nationality live in Germany, own a flat here and a holiday house in Spain. Retirement is to be spent in Spain. The planning puts a choice of German law into the disposition. A later move then changes nothing about the legal position.
Office in Cologne, assets in several states
The planning happens at Jakordenstrasse 8 in 50668 Cologne, around the table or by video. Anyone coming from Cologne or the surrounding area, from Bergisch Gladbach, Leverkusen, Bruehl, Huerth, Kerpen or Frechen, usually brings the will and register extracts in person. Anyone already living abroad sends them electronically, and we speak in German or in English.
For the planning itself, local jurisdiction plays no part; for your heirs later it does: which probate court is responsible for them depends on the estate and not on the seat of my office. The overview produced at the end of the planning therefore also states which body the heirs should turn to.
MORE TOPICS
More on international inheritance law
YOUR QUESTIONS
Frequently asked questions
In principle the law of the state in which you have your habitual residence at the time of death (Article 21 EU Succession Regulation). That law covers the entire estate including the property abroad. You can choose the law of your nationality (Article 22). The choice belongs expressly in the will or the contract of inheritance. For property in third states the local register may apply its own law.
The European Certificate of Succession (Articles 62 et seq. EU Succession Regulation) proves the position as heir in the bound member states and only becomes relevant once someone has died. For the planning what counts is the preliminary question: which proof will the register in the state where the property lies later require? I clarify that in advance with a colleague on the ground, so that your heirs do not start from zero.
Yes. Under the unity of the estate, one disposition covers the whole estate, including property abroad. What matters is that the document works in the state where the property lies: form, translation and register requirements are checked in advance. Two wills in two states are the exception and only make sense with careful coordination, so that they do not cancel each other out.
I bill by time; my hourly rate is 280 euros plus 19% VAT, and the statutory fees under the German Lawyers' Fees Act (RVG) form the minimum. Examining the connecting factor and adding a choice of law to an existing will stays modest. An arrangement involving property in several states and coordination with colleagues on the ground takes more time. Notary costs and the costs of foreign advisers are additional.
Then disclaiming comes into view, and that is subject to a deadline: six weeks from knowledge of the inheritance and of the grounds for being called to it, and six months only where there is a foreign element under the statutory conditions (section 1944 German Civil Code). A disclaimer covers the estate as a whole, not only the unwanted property. Whether accepting it pays is decided by checking its value against the charges in the state where it lies.
Settle your cross-border estate before it becomes a dispute
Bring what you have: existing wills, register extracts for the property abroad, an overview of accounts and shareholdings. In the initial consultation we clarify which law would apply without an arrangement and what a choice of law changes. Advice throughout Germany, in German or English.