German intestacy, compulsory portion and wills
Who inherits without a will is settled by the German Civil Code through orders, lines of descent and the marital property regime, and for a business that often ends in a community of heirs. The first module covers statutory succession with the extra quarter of the community of accrued gains, the forms of a will and how a Berlin will binds the survivor. The second calculates the compulsory portion and the supplement for gifts with its yearly reduction, sets the limitation and disclaimer deadlines and shows when a notarial will replaces the certificate of inheritance. Two modules with case studies worked on the statute itself.
Intermediate2 modules50 minModule 1 free to read
2026 rules — verified on September 23, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Paying tax on inheritances and gifts· Step 1 of 10· Next step: Computing German inheritance and gift tax
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- identify the statutory heirs by order and by line of descent when there is no will
- work out the spouse's share according to the marital property regime and the surviving relatives, including the extra quarter under the community of accrued gains
- explain why a community of heirs is a risk for a business
- make a valid handwritten will and recognise when a notary is the better route
- assess how a Berlin will binds the survivor after the first death
- identify who is entitled to a compulsory portion and against whom the claim lies
- calculate the compulsory portion from the statutory share and the value of the estate on the day of death
- add gifts from the last ten years, reduced year by year, to the supplementary claim
- determine reliably when the compulsory portion becomes time-barred and when a disclaimer is due
- decide when a certificate of inheritance is needed and when a notarial will is enough
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 124 minFree — no accountWho inherits without a will, and what a will changesWhat you will be able to do
- identify the statutory heirs by order and by line of descent when there is no will
- work out the spouse's share according to the marital property regime and the surviving relatives, including the extra quarter under the community of accrued gains
- explain why a community of heirs is a risk for a business
- make a valid handwritten will and recognise when a notary is the better route
- assess how a Berlin will binds the survivor after the first death
- Module 225 minIncluded in the full courseCompulsory portion, disclaimer and certificate of inheritance: what counts after the deathWhat you will be able to do
- identify who is entitled to a compulsory portion and against whom the claim lies
- calculate the compulsory portion from the statutory share and the value of the estate on the day of death
- add gifts from the last ten years, reduced year by year, to the supplementary claim
- determine reliably when the compulsory portion becomes time-barred and when a disclaimer is due
- decide when a certificate of inheritance is needed and when a notarial will is enough
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (7)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (7)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.