Disclaiming Inheritance 2026: Deadline & Costs

When should you disclaim an inheritance?

Not every inheritance is a gain. If the estate is over-indebted, the liabilities are unclear, or burdensome conditions attach to the inheritance, the Ausschlagung can be the right decision. As an Erbe (heir) you are liable under § 1967 BGB in principle with your entire private wealth for the deceased's debts. This risk can only be completely excluded through a timely Ausschlagung — or through liability limitations such as Nachlassverwaltung (estate administration) and Nachlassinsolvenz (estate insolvency).

Typical reasons for an Erbausschlagung:

• Over-indebted estate: the liabilities exceed the assets. Loans, guarantees or back-tax claims make the inheritance a burden.
• Unclear asset position: if within the deadline you cannot establish whether the estate is positive or negative.
• Pflichtteil instead of inheritance: persons entitled to the Pflichtteil (compulsory share, § 2303 BGB) can in certain constellations disclaim and instead demand the Pflichtteil. That is often advantageous when the inheritance is burdened with conditions, legacies or a prior and subsequent inheritance — more on this in the guide Pflichtteil under inheritance law: claim, amount and calculation for children.
• Strategic reasons: in some cases Erben disclaim to shift the inheritance in favour of other relatives or to dissolve an unfavourable community of Erben.

Advantages and disadvantages of the Erbausschlagung

Comparison: Ausschlagung vs. acceptance with liability protection

In my practice we examine three strategies in parallel for every liability-suspect estate. The choice depends on how unclear the debts are and whether valuable components (real estate, securities portfolio) are involved.

Step by step: Ausschlagung in six stages

In the first days after a death, the relatives are often overwhelmed. This sequence works best in practice.

Step 1: mark the deadline immediately (day 1)

Six weeks from knowledge of the inheritance and ground of appointment (§ 1944 BGB). Note the start date of the deadline and its end in the calendar. With a foreign connection: six months (§ 1944 Abs. 3 BGB).

Step 2: estate inventory (days 1-14)

Capture assets (accounts, real estate, life insurance with beneficiary clauses, securities portfolios, household effects) and liabilities (loans, open invoices, guarantees, tax debts, current contracts). Obtain a SCHUFA (German credit-rating agency) report, ask the Nachlassgericht (German probate court) about known liabilities.

Step 3: consequences check for those stepping in (days 7-14)

Who steps in after your Ausschlagung — your children, siblings, parents? Are minors affected? Anyone not thinking about this sends an over-indebted estate automatically on to the next generation.

Step 4: appointment at the Nachlassgericht or Notar (days 14-35)

Declaration for the record at the Nachlassgericht (30 EUR) or in notarised form (§ 1945 BGB). With notarised certification, factor in postal time — the declaration must reach the competent court within the deadline.

Step 5: approval for minor successors (days 14-42)

If your minor children step in, apply for family court approval immediately (§ 1643 Abs. 2 BGB). The procedure takes 4-8 weeks; the six-week deadline for the children runs separately.

Step 6: documentation and follow-up (after effective Ausschlagung)

Keep the Ausschlagung certificate, check beneficiary clauses in life insurance (these do NOT fall into the estate), clarify separately any tax liability from paid-out beneficiary entitlements. Important: do NOT remove household items before the Ausschlagung is effective — even a single picture frame taken home can be treated as implied acceptance.

Deadline for the Erbausschlagung: six weeks

The Ausschlagung deadline is regulated in § 1944 BGB. It is six weeks and begins at the moment the Erbe (heir) gains knowledge of the inheritance and the ground of their appointment. The decisive day is therefore the one on which you learn that and why you are an Erbe — the day of death is irrelevant. What happens if this deadline passes is explained in the guide Erbausschlagung with a missed deadline.

Start of the deadline with a Testament

If you were appointed as Erbe by a Testament, the deadline only begins with the announcement of the Testament by the Nachlassgericht. The opening of the Testament is formally notified to you, usually by postal certificate of service. The six weeks start running from the day on which the record of the opening is delivered to you.

Start of the deadline with statutory succession

If you are a statutory Erbe, the deadline begins as soon as you learn of the death of the Erblasser (testator) and of your status as Erbe. In practice this is often the day of death itself — at least for spouses and children. For more distant relatives the start can be considerably later, for instance when the Nachlassgericht (German probate court) only becomes active after disclaimers by Erben higher up the order.

Extended deadline with a foreign connection

If the Erblasser had their last domicile abroad, or the Erbe is abroad when the deadline starts, the deadline extends to six months (§ 1944 Abs. 3 BGB). This extended deadline applies in particular to inheritance cases connected with Spain, Switzerland or the USA, where the clarification of the estate regularly takes longer. For inheritance cases within the EU the EU Succession Regulation also applies — details in the guide International inheritance law and EU-ErbVO.

Decisive: if you let the deadline pass, you are treated as Erbe. A later Ausschlagung is then only possible by way of the Anfechtung of the acceptance — with high hurdles.

What does it cost to disclaim an inheritance?

The costs of an Erbausschlagung are manageable in relation to the avoided liability risk.

At the Nachlassgericht: the fee for the declaration for the record is a uniform 30 EUR (No. 12210 KV GNotKG). This amount applies regardless of estate value.

With the Notar: alternatively you can have the Ausschlagung notarised. The Notar fees follow the value of the pure asset estate — i.e. the assets without debts. For the certification of the signature, a 0.5 fee applies under No. 21201 KV GNotKG, but with a minimum of 20 EUR.

Concrete sample values:

• Estate value 10,000 EUR: around 35 EUR Notar fee
• Estate value 50,000 EUR: around 82.50 EUR Notar fee
• Estate value 100,000 EUR: around 137 EUR Notar fee
• Estate value 500,000 EUR: around 467.50 EUR Notar fee

Added to that are expenses (postage, document fees) and 19 percent VAT on the Notar fee. With an over-indebted estate, the transactional value can be reduced to the statutory minimum — raise the point actively.

Dispatch: if the notarised declaration is sent by post to the Nachlassgericht, postage and possibly registered post are added. Important: the declaration must have arrived at the court within the deadline, not just been dispatched.

Cost table at a glance

Disclaiming inheritance: who inherits then?

The Ausschlagung operates retroactively to the moment of the inheritance. Under § 1953 Abs. 1 BGB, the inheritance to the disclaimer is treated as not having occurred. The inheritance goes to the person who would have been Erbe (heir) if the disclaimer had not been alive at the moment of the inheritance. A detailed presentation of the order of inheritance after the Ausschlagung can be found in the guide Disclaiming inheritance: who inherits then?.

Order under statutory succession

In practice this means: if a child of the Erblasser disclaims, that child's own children (the grandchildren of the Erblasser) step into their place. If these have no children or also disclaim, the Erben (heirs) of the next ordnung — class step in.

The statutory succession works in ordnungen — classes:

1. Erben (heirs) of the first ordnung: children and their descendants
2. Erben (heirs) of the second ordnung: parents and their descendants (siblings, nieces, nephews)
3. Erben (heirs) of the third ordnung: grandparents and their descendants

If all Erben (heirs) of one ordnung disclaim, the next ordnung inherits. If all Erben disclaim, the estate falls to the Fiskus (state) (§ 1936 BGB). The state cannot disclaim the inheritance; liability extends only to the estate itself — the private wealth of the Fiskus is not affected.

Ausschlagung in the case of minors

For minor Erben (heirs), the legal representatives (usually both parents with parental care jointly) must declare the Ausschlagung. The family court has to approve the Ausschlagung in many cases (§ 1643 Abs. 2 BGB). Plan enough time for this. In practice, the approval application does not automatically suspend the six-week deadline — the deadline formally continues to run during that time, but case law and literature predominantly assume that the deadline only expires upon notification of the final approval to the parents.

Disclaiming an inheritance among siblings

When siblings inherit jointly and one disclaims, their share is distributed among the remaining co-Erben (heirs). If all siblings disclaim, the inheritance goes to the next ordnung — class.

Each decides individually

Every Erbe (heir) makes their own decision independently. There is no joint Ausschlagung. If three siblings inherit and one disclaims, their share accretes to the other two (§ 1935 BGB).

Example: three siblings each inherit one third of 90,000 EUR. Sister A disclaims. Her third (30,000 EUR) is distributed equally to brother B and sister C. B and C now each inherit 45,000 EUR — provided sister A has no own children. If she has children, they step in as substitute Erben (§ 1924 Abs. 3 BGB) and the share does not migrate to B and C.

Strategic Ausschlagung among siblings

In practice there are cases in which one sibling disclaims in favour of another — for instance when the parental property is to be taken over. Note: once you disclaim, you no longer have any influence over what happens to the estate. An Ausschlagung "in favour" of a particular Erbe is not provided for under German law — for that, the normal order of substitute Erben applies. Cleaner is usually an estate division with a compensation payment or a notarised transfer of the share under § 2033 BGB.

Beerdigungskosten despite Erbausschlagung

The question of who bears the Beerdigungskosten (funeral costs) is independent of the status as Erbe (heir). Even someone who disclaims an inheritance can be called upon for funeral costs despite the Erbausschlagung.

Burial duty and cost responsibility

Under the burial laws of the federal states, close relatives are under a burial duty. This duty exists independently of the order of inheritance. The costs of an appropriate burial in Germany average between 5,000 and 10,000 EUR, depending on region and type of burial.

Cost responsibility in three steps:

1. Erben (heirs): Beerdigungskosten are estate liabilities (§ 1968 BGB). The Erben bear them with priority.
2. Relatives with maintenance duties: if all have disclaimed, the public order authorities can call upon relatives with maintenance duties (spouses, children, parents).
3. Social welfare authorities: if nobody can pay or if cost-bearing is unreasonable, the welfare office takes over the costs under § 74 SGB XII and reclaims them where appropriate.

Tip: if you disclaim an inheritance and still organise the burial, keep all receipts. Under certain circumstances you can reclaim the costs from the Nachlassgericht (German probate court) out of the estate or from the actual Erben (heirs).

Deadline missed: what to do if you knew nothing?

Anyone who lets the six-week deadline pass is in principle treated as Erbe. There is, however, an exception: the Anfechtung (challenge) of the acceptance for mistake.

Anfechtung of the acceptance of the inheritance (§ 1954 BGB)

If you did not know about a material circumstance — for instance significant estate debts — you can challenge the acceptance that was deemed to occur by lapse of the deadline. The Anfechtung has the effect of an Ausschlagung.

Conditions:

• You did not know about the over-indebtedness of the estate or another material fact
• The lack of knowledge was not negligent
• The Anfechtung deadline is likewise six weeks from knowledge of the ground for challenge (§ 1954 Abs. 2 BGB)
• The Anfechtung must be made in the same form as an Ausschlagung (notarised or for the record)

Common grounds for Anfechtung

• Unknown debts of the Erblasser (guarantees, loans, back-tax claims)
• Unknown Testament that changes the share
• Mistake about the composition of the estate
• Assumption that the estate is worthwhile because real estate exists — but with actually higher encumbrances

Caution: the courts apply high standards. Anyone who did not make efforts to obtain information within the six-week deadline, although it would have been reasonable (SCHUFA report, account balance inquiry, review of the documents), cannot rely on the mistake. Have the chances of success reviewed by a lawyer.

Template and form for the Erbausschlagung

The Ausschlagung must either be declared personally at the Nachlassgericht (German probate court) for the record or submitted in notarised form (§ 1945 BGB). A simple letter or e-mail is not enough. The guide Template and form for the Erbausschlagung contains a complete template with all mandatory entries.

What the declaration must contain

• Your full name, date of birth, address
• Name and last domicile of the Erblasser (testator)
• Date of death
• Your relationship to the Erblasser (degree of kinship)
• The ground of appointment (Testament or statutory succession)
• The express declaration that you disclaim the inheritance
• Place, date and your signature

Template wording

"I, [first name surname], born on [date], resident in [address], hereby disclaim the inheritance after [name of the Erblasser], deceased on [date], last resident in [address], on every ground of appointment."

The addition "on every ground of appointment" ensures that you disclaim as both statutory and testamentary Erbe — and that the Ausschlagung is not later undermined by a Testament discovered after the fact.

Competent Nachlassgericht

Competent is the Amtsgericht (local court) at the last domicile of the Erblasser (§ 343 FamFG). However, you can also file the declaration at any other Amtsgericht for the record. That court then forwards it. Note: the deadline is only met if the declaration arrives at the competent court in time — not at the receiving court.

Erbschein after an Erbausschlagung

With the Ausschlagung you drop out of the circle of Erben (heirs). An Erbschein (certificate of inheritance) therefore has to be applied for by the stepping-in Erben, not by the disclaimer.

Procedure: the new Erbe files an Erbschein application at the Nachlassgericht and demonstrates their Erbe status. This generally includes producing the prior Ausschlagung declaration. The Nachlassgericht reviews the order of inheritance and issues the Erbschein.

Erbschein costs 2026: the fees are based on the pure estate value under table B of the GNotKG. Example: with an estate value of 100,000 EUR, two fees apply for the issue of the Erbschein (one for the issue, one for the affidavit) — together around 546 EUR.

Alternative: in many cases an Erbschein is not strictly necessary. Banks and land registries often accept a notarised Testament with an opening protocol as evidence of inheritance — saving the Erbschein fees entirely.

Common mistakes with the Erbausschlagung

1. Deadline underestimated: six weeks pass quickly, especially during a phase of mourning. Mark the end of the deadline in your calendar immediately.
2. Form errors: a simple letter to the Nachlassgericht (German probate court) is not enough. Without Notar or record, the Ausschlagung is ineffective.
3. Implied acceptance: anyone who takes possession of estate items, uses accounts, clears the flat or terminates contracts can be treated as an accepting Erbe — even if formally nothing was declared.
4. Forgetting minors: if you disclaim, your minor children may step in as Erben. You also have to disclaim for them in time — with family court approval.
5. No advice: the Ausschlagung is in principle irrevocable once effective. Once declared, only the difficult path of the Anfechtung of the Ausschlagung itself remains.
6. Forgetting "on every ground of appointment": anyone who only disclaims as statutory Erbe can still become Erbe through a Testament found later.

Frequently asked questions

How high are the costs for the Erbausschlagung 2026?

The declaration at the Nachlassgericht costs a flat 30 EUR (No. 12210 KV GNotKG), regardless of estate value. With the Notar the fees follow the asset estate: at 10,000 EUR around 35 EUR, at 50,000 EUR around 82.50 EUR, at 100,000 EUR around 137 EUR (in each case 0.5 fee under No. 21201 KV GNotKG, plus expenses and VAT).

What are the advantages and disadvantages if I disclaim the inheritance?

The main advantage is protection against debts of the Erblasser (testator) — you are no longer liable with your private wealth. The main disadvantage is the complete loss of the estate: you cannot pick out individual items and pass on the rest. The Ausschlagung is sensible above all with an over-indebted or unclear estate, with burdensome conditions, or as a step towards the Pflichtteil. The deadline is six weeks from knowledge (§ 1944 BGB).

How do I obtain an Erbschein after an Erbausschlagung?

The Erbschein is applied for by the stepping-in Erben (heirs) at the Nachlassgericht at the last domicile of the Erblasser. Required are an affidavit on Erbe (heir) status and proof that prior Erben have disclaimed. The Nachlassgericht (German probate court) reviews the order of inheritance independently. The fees follow table B of the GNotKG and amount, for an estate of 100,000 EUR, to around 546 EUR.

Can I disclaim only part of the inheritance?

No. An Erbausschlagung is in principle only possible in full (§ 1950 BGB). An Erbe cannot split the inheritance and disclaim only the debts. Exception: if you are Erbe (heir) on several grounds of appointment (e.g. Testament and statutory succession), you can disclaim on individual grounds and accept on others.

What happens with the Erbschaftsteuer (German inheritance tax) if I disclaim?

Anyone who validly disclaims is not treated as an acquirer for tax purposes — no Erbschaftsteuer arises. The tax liability instead arises for the stepping-in Erben (heirs). Important: an Ausschlagung against a settlement payment can be subject to Erbschaftsteuer (§ 3 Abs. 2 Nr. 4 ErbStG).

How long do I have if I live abroad?

If the Erblasser had their last domicile abroad or you were abroad at the start of the deadline, the deadline is six months (§ 1944 Abs. 3 BGB). This rule frequently applies to German emigrants in Spain, Italy or Switzerland.

What to do if I only learn of an over-indebted estate after years?

As long as you were not negligently inactive, an Anfechtung of the acceptance (deemed to occur by lapse of the deadline) under § 1954 BGB comes into consideration. The Anfechtung deadline is six weeks from knowledge of the ground for challenge and ends at the latest 30 years after the inheritance (§ 1954 Abs. 4 BGB). Legal review is practically always advisable here.

Supreme court case law on the Erbausschlagung

Three central judgments shape practice in 2026:

• BGH, judgment of 05.07.2017 — IV ZR 222/16: the Ausschlagung must be made strictly in the form of § 1945 BGB. An e-mail or simple letter is not enough — not even with proven receipt at the court. Anyone disclaiming with a form defect is treated as Erbe (heir).
• BGH, decision of 29.06.2016 — IV ZR 387/15: the Anfechtung of the acceptance for mistake about over-indebtedness is possible if the Erbe could not have identified the debts with careful examination. General indications (dunning letters, SCHUFA entry) can already exclude reliance on mistake.
• BGH, judgment of 13.04.2011 — IV ZR 204/09: the representation principle under § 1924 Abs. 3 BGB also applies with the Ausschlagung — the children of the disclaiming Erbe step in. Anyone who disclaims for themselves without co-disclaiming for their minor children sends the debts on one generation.

Administrative court line on Beerdigungskosten (funeral costs): the burial duty under state law exists INDEPENDENTLY of the status as Erbe (heir) (most recently confirmed by OVG Lüneburg, decision of 19.12.2018 — 10 ME 415/18). Anyone disclaiming can still be obliged to bear the Beerdigungskosten.

Next steps

Whether an Erbausschlagung makes sense in your situation depends on the concrete estate composition. A hasty Ausschlagung can be just as expensive as a hasty acceptance — for instance, when an apparently over-indebted estate becomes worthwhile through a life insurance policy or a previously unknown securities portfolio. An overview of all running deadlines and duties can be found in the guide Inheritance occurred: the most important steps and deadlines.

Use the Inheritance Navigator to create your personal checklist. Or arrange a first meeting directly to discuss your options within the running deadline in a structured way — ideally by week three after knowledge of the inheritance at the latest, leaving time for research and, if needed, a Notar appointment.

Further detail answers

• Disclaiming inheritance — who inherits then?
• Disclaiming inheritance — missed deadline, what to do?
• Disclaiming inheritance and Beerdigungskosten — who pays?
• Disclaiming inheritance template and form
• Disclaiming inheritance costs — Notar, court, lawyer
• Disclaiming inheritance among siblings
• Topic hub: Disclaiming inheritance

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