Start a will and inheritance plan
If you live in Germany as a foreigner, your estate could be governed by German inheritance law without you ever choosing it, which may produce results you and your family did not intend. The EU Succession Regulation (often called Brussels IV) sets the default that the law of your country of habitual residence at death applies, but it also lets you actively choose the law of your nationality instead. German law also imposes forced heirship (Pflichtteil), guaranteeing close relatives a minimum share that you cannot simply write out of a will. For cross-border families, owners of property, or anyone with dependants, putting a clear, valid plan in place is the only reliable way to keep control over who inherits what.
German versus home-country inheritance law
Inheritance law varies enormously between countries in who inherits by default, what rights a surviving spouse has, and how much freedom you have to give your estate away as you wish. German law is relatively prescriptive and, importantly, protects certain relatives with a guaranteed minimum share. Common-law countries such as the US, the UK and Ireland generally give the testator much more freedom to decide.
The risk for expats is that German law may apply to your worldwide estate by default once you live here, even if you assumed your home-country rules would govern. That can change who inherits and in what proportions, and it can complicate matters where assets sit in more than one country. Doing nothing is itself a choice, and usually not the one you would make on reflection.
The EU Succession Regulation (Brussels IV)
Since 17 August 2015, the EU Succession Regulation (No 650/2012, known as Brussels IV) has harmonised which country's law applies to cross-border successions across most EU states. It binds 25 member states; Denmark and Ireland opted out, and it does not bind the UK. The default rule is that succession is governed by the law of the state where the deceased had their habitual residence at the time of death.
Crucially, the Regulation lets you override that default. You may choose, in your will, that the law of a country whose nationality you hold (at the time of choosing or at death) shall govern your succession as a whole. For an expat living in Germany, that means you can elect the inheritance law of your home country instead of German law, which is often the single most powerful planning step available to you. Be aware, though, that the choice is not absolute: German courts can refuse to apply a chosen foreign law where it would be manifestly incompatible with German public policy (ordre public), assessed case by case, particularly around forced-heirship protections when there is a strong German connection.
German forced heirship (Pflichtteil)
Under German law, close family members cannot be completely disinherited. The Pflichtteil (compulsory share) guarantees children, the spouse and, in some cases, parents a minimum entitlement even if the will leaves them nothing. The compulsory share is a monetary claim against the estate equal to half the value of what the person would have received under intestacy (the statutory share).
This matters for planning because it limits how freely you can direct your estate if German law applies. If your wishes differ from German defaults (for example, leaving everything to a spouse, or to someone outside the protected circle), you need to understand the Pflichtteil and whether electing your home-country law under Brussels IV would change the outcome, keeping in mind the public-policy limit mentioned above.
Why cross-border families need this
The need is sharpest if you own assets (especially real estate, which is often governed by the law where it is located), have a spouse or partner of a different nationality, have children, or hold assets in more than one country. Cross-border estates can otherwise face conflicting legal claims, delays, double administration and unexpected tax. A German will and any home-country will must be coordinated so they do not accidentally revoke or contradict each other.
Note that the EU Succession Regulation governs which inheritance law applies, but it does not decide inheritance tax; that follows separate national rules, and Germany levies inheritance and gift tax (Erbschaft- und Schenkungsteuer) with allowances depending on the relationship. A valid will, a considered choice of law, clear beneficiary designations and, where relevant, a European Certificate of Succession (Europaeisches Nachlasszeugnis) to prove heirship across borders together give your family clarity. Because the rules are technical and the stakes are high, this is an area to plan with a qualified notary (Notar) or inheritance-law specialist.
- 1List your assets and where they are located, and note your nationality, residence and family circumstances.
- 2Decide whether you want your home-country law or German law to govern your succession.
- 3If you want your home law, include an explicit choice-of-law clause under the EU Succession Regulation in your will.
- 4Check how German forced heirship (Pflichtteil) would affect your wishes and whether your chosen law changes that.
- 5Have a valid will drafted, coordinating any wills held in different countries so they do not conflict.
- 6Consider German inheritance-tax allowances and consult a notary (Notar) or inheritance-law specialist for cross-border estates.
- 7Review the plan after major life events such as marriage, children, a property purchase or a move.
- EUR-Lex - EU Succession Regulation (No 650/2012)
- European e-Justice Portal - succession
- Make it in Germany - living in Germany
- Handbook Germany - life in Germany
General information for expats in Germany, not individual advice. Rules and figures change; verify against the official sources above and your own situation.