Inheritance and Debts 2026: Is the Heir Liable?

What is the heir liable for? Erblasserschulden and Erbfallschulden

The Erbe is liable for the Nachlassverbindlichkeiten. What falls under this is governed by § 1967 (2) BGB. The statute distinguishes two basic types; in practice a third is added.

Erblasserschulden are the liabilities that already existed during the deceased's lifetime. This includes income tax for past years that has not yet been paid. Erbfallschulden arise only through the death itself. The most important item is the Pflichtteil (compulsory share), which disinherited close relatives can demand. How this claim is calculated I explain in the guide Pflichtteil for the heir: claim, amount and calculation. The costs of an appropriate funeral are also borne by the heir under § 1968 BGB.

Funeral costs as an estate liability

The costs of a dignified burial are part of the Erbfallschulden and, depending on region and type of burial, experience puts them between 5,000 and 10,000 EUR. Anyone who disclaims the inheritance is not automatically free of this burden, because the burial duty of the federal states applies independently of the position as heir. The details are in the guide Funeral costs despite disclaiming inheritance.

Is the heir also liable with their private assets?

This is where the real risk lies. As long as the heir has not yet accepted the inheritance, claims against the estate cannot be enforced against them in court (§ 1958 BGB). With acceptance, however - and the inheritance counts as accepted once the six-week disclaimer deadline has passed (§§ 1943, 1944 BGB) - estate and personal assets merge for liability purposes. The creditor of the Erblasser may then in principle also reach the heir's private assets, that is, their salary, savings and own property.

This is unlimited liability. It is the statutory default once the inheritance has been accepted and no protective measure has been taken. With an over-indebted estate in particular this can become a threat to one's livelihood. The cleanest way out is a timely Ausschlagung (disclaimer); see the guide Disclaiming inheritance: deadline and costs. But anyone who wants to accept, or has already let the deadline pass, depends on limiting their liability.

How the heir limits liability to the estate

The statute provides the heir with several tools to separate liability from their private assets and confine it to the estate. Which one fits depends on how clear the debt situation is and whether there is any estate left at all.

Nachlassverwaltung and Nachlassinsolvenz are the two official procedures for limiting liability under § 1975 BGB. In both cases the estate is separated from the heir's private assets as a special fund. The creditors of the Erblasser can then satisfy themselves only out of the estate.

Duty to file in case of over-indebtedness (§ 1980 BGB)

One frequently overlooked duty is important: once the heir learns of the insolvency or over-indebtedness of the estate, they must apply without delay for the opening of Nachlassinsolvenz proceedings (§ 1980 BGB). If they fail to do so, they are liable to the creditors for damages for the resulting loss. Even negligent ignorance of the over-indebtedness is treated as knowledge here. Anyone who has indications of a deficit and does nothing thus becomes personally liable.

Dürftigkeitseinrede as the last defence (§ 1990 BGB)

If the estate is not even sufficient to cover the costs of an estate administration or insolvency procedure, those procedures come to nothing. For exactly this case there is the Dürftigkeitseinrede under § 1990 BGB. The heir can refuse to satisfy a creditor to the extent that the estate is insufficient. In return they must hand over the existing estate for the purpose of satisfaction by way of enforcement. Their private assets thereby remain protected, even without a formal procedure.

Provisional protection: pleas in the first months

Right after the inheritance, the heir usually lacks an overview. For this critical phase the statute knows two dilatory pleas with which payments can be temporarily fended off until the situation is clarified.

The Dreimonatseinrede (three-month plea) under § 2014 BGB allows the heir, in the first three months after accepting the inheritance, to refuse to settle estate liabilities. This period ends early once an inventory has been drawn up. It gives the heir time to review the estate without being immediately called on to pay by creditors.

The Aufgebotseinrede (public-notice plea) under § 2015 BGB goes further. If the heir applies within one year of acceptance for the court-ordered public notice to the estate creditors, they can refuse settlement until this public-notice procedure is concluded. The procedure compels unknown creditors to register their claims and thus creates clarity about the actual level of debt.

The inventory: protection and trap at once

The Nachlassinventar (estate inventory) is a list of all assets and liabilities of the estate. It is one of the heir's most effective protective devices, but if handled wrongly it can achieve the opposite.

If the heir draws up a proper inventory in good time, the presumption of § 2009 BGB works in their favour: in relation to the creditors it is presumed that no estate liabilities exist beyond those listed. The heir then does not have to answer for debts that surface afterwards and were not in the inventory.

This protective effect, however, flips into its opposite if the heir makes mistakes:

• If they miss an inventory deadline set by the Nachlassgericht (probate court) on a creditor's application, they are liable without limitation (§ 1994 BGB).
• If they deliberately make substantially incomplete or false statements, for instance to conceal assets, they are likewise liable without limitation (§ 2005 BGB, Inventaruntreue / inventory fraud).

The inventory is therefore no bureaucratic end in itself. It is the entry ticket to limited liability and at the same time the point at which the heir can block that protection through carelessness or trickery.

Co-heirs: who is liable in the Erbengemeinschaft?

If several people inherit together, they form an Erbengemeinschaft (community of co-heirs). For liability a double rule then applies that surprises many.

Under § 2058 BGB the Miterben (co-heirs) are liable for the joint estate liabilities as joint and several debtors. This means a creditor can pick out a single co-heir and demand the full claim from them. That co-heir must then pay and recover the money proportionally from the remaining co-heirs.

As long as the estate has not yet been divided, however, § 2059 BGB protects the individual co-heir: they can refuse to settle the estate liabilities out of their own assets to the extent it goes beyond their share in the estate. Before the division (Auseinandersetzung), their private assets are thus largely protected. Only with the division of the estate does this protection fall away, and the full joint and several liability takes effect. Anyone sitting in an Erbengemeinschaft who suspects debts should therefore be cautious about the division. More on the dynamics among co-heirs is in the guide Community of heirs among siblings.

Debts in the estate and the Erbschaftsteuer (§ 20 ErbStG)

At this point a thinking error regularly arises in advice that can become expensive. Two types of tax must be kept cleanly apart.

The income tax that the Erblasser still owed for past years is an Erblasserschuld and thus an estate liability under § 1967 (2) BGB. For it the heir can therefore limit liability to the estate, exactly as for a bank loan.

The Erbschaftsteuer (German inheritance tax), by contrast, which the heir pays on their own acquisition, is something different. The taxpayer under § 20 (1) ErbStG is the acquirer themselves. This Erbschaftsteuer is their personal own debt and not an estate liability. It is therefore not covered by a limitation of liability to the estate. Even someone who has effectively confined liability for the Erblasserschulden to the estate owes their own Erbschaftsteuer in full from their own assets.

In addition, § 20 (3) ErbStG provides that, until the division, the estate is liable for the Erbschaftsteuer of all parties involved in the inheritance. That is a liability of the estate as a fund, securing the tax authority's access, and not an additional personal liability of the individual heir. Anyone taking over a debt-laden estate should therefore always calculate their own Erbschaftsteuer separately from the estate debts.

Step by step: what to do when over-indebtedness threatens?

When the asset situation is unclear or a deficit is in the room, this sequence has proven itself in practice.

Step 1: Secure the deadline (day 1)

Note the end of the six-week disclaimer deadline (§ 1944 BGB). As long as it is running, your liability is provisionally limited and all options remain open. With a foreign connection the deadline is six months.

Step 2: Examine the estate (day 1 to 14)

Record the assets (accounts, real estate, securities accounts, life insurance) and the liabilities (loans, guarantees, open invoices, tax arrears). A Schufa credit report and a review of the bank statements from recent years uncover most liabilities.

Step 3: Set the course (day 14 to 35)

If the over-indebtedness is established, disclaiming is usually the clearest path. If the situation is unclear or you suspect hidden values, secure the limited liability via an inventory and, where appropriate, Nachlassverwaltung. If over-indebtedness is established after acceptance, the duty to file for Nachlassinsolvenz applies (§ 1980 BGB).

Step 4: Do not mix private assets

Do not pay estate debts out of your own pocket before the liability situation is clarified. Anyone who voluntarily pays from their private assets weakens their later position. Keep estate accounts and personal accounts strictly separate.

Common mistakes in heir liability

1. Letting the deadline pass: Anyone who lets the six weeks pass unused counts as accepting and is liable in full. The subsequent solution via Anfechtung (challenge) is laborious and uncertain.
2. Paying out of pocket prematurely: If the heir settles estate debts with private money before the situation is clarified, they give away the separation of the assets.
3. Ignoring the inventory deadline: An inventory deadline set by the court (§ 1994 BGB) is not a recommendation. If it is missed, unlimited liability is the consequence.
4. Confusing Erbschaftsteuer with estate debts: The heir's own Erbschaftsteuer remains in full even with limited liability (§ 20 ErbStG).
5. Dividing the Erbengemeinschaft too early: Before the division, the private assets are protected via § 2059 BGB. Anyone who divides prematurely opens up full joint and several liability.

Frequently asked questions

Is the heir liable for the debts of the Erblasser?

Yes. Under § 1967 BGB the heir is liable for all Nachlassverbindlichkeiten, including the debts the deceased had during their lifetime. These include bank loans, open invoices, rent arrears, guarantees and tax arrears. After accepting the inheritance the heir is in principle also liable with their private assets. This liability can be limited to the estate if the heir initiates the right steps in good time.

Is the heir also liable with their private assets?

After accepting the inheritance, yes. With acceptance, estate and personal assets merge for liability purposes, so that creditors of the Erblasser can also reach the heir's salary, savings and own property. This unlimited liability is the statutory default. It can be confined to the estate through Nachlassverwaltung, Nachlassinsolvenz (§ 1975 BGB) or the Dürftigkeitseinrede (§ 1990 BGB).

How can I limit liability to the estate?

In three ways. Where estate is still present, a Nachlassverwaltung separates the estate from the private assets (§ 1975 BGB). If the over-indebtedness is established, Nachlassinsolvenz is the appropriate procedure (§ 1980 BGB). If the estate does not even cover the procedural costs, the Dürftigkeitseinrede of § 1990 BGB protects: the heir hands over the estate and keeps their private assets. In all cases the precondition is that the heir has not forfeited their protective rights through missing a deadline or through Inventaruntreue (inventory fraud).

What is the Dürftigkeitseinrede?

The Dürftigkeitseinrede under § 1990 BGB applies when the estate is so small that it does not even cover the costs of a Nachlassverwaltung or Nachlassinsolvenz. The heir may then refuse to satisfy the creditors to the extent the estate is insufficient. In return they must hand over the existing estate for the purpose of enforcement. Their own assets remain protected without a formal procedure having to be opened.

Are co-heirs jointly liable for the estate debts?

Yes, as joint and several debtors (§ 2058 BGB). A creditor can demand the full claim from each individual co-heir. As long as the estate has not yet been divided, however, § 2059 BGB protects the individual co-heir: they can refuse payment from their private assets to the extent it goes beyond their share of the estate. Only with the division of the estate does this protection fall away and the full joint and several liability take effect.

Is the Erbschaftsteuer an estate liability?

No. The Erbschaftsteuer that the heir pays on their own acquisition is their personal own debt (§ 20 (1) ErbStG) and not an estate liability. It is not covered by a limitation of liability to the estate and remains payable in full. The position is different for the income tax that the Erblasser still owed for earlier years: this is an Erblasserschuld and thus an estate liability under § 1967 (2) BGB.

How do I protect myself if I do not yet know the debts?

For this phase there are two dilatory pleas. With the Dreimonatseinrede (§ 2014 BGB) the heir can refuse payment of estate debts in the first three months after acceptance. If they apply within one year for the court-ordered public notice to the creditors, the Aufgebotseinrede (§ 2015 BGB) postpones the payment duty until that procedure is concluded. Both buy time to clarify the actual level of debt before paying.

The most important statutes on heir liability

The liability of the heir is regulated in detail in the Bürgerliches Gesetzbuch (German Civil Code, BGB). These provisions govern practice in 2026.

Next steps

Whether an estate is valuable or over-indebted often only becomes clear after careful examination. A supposedly worthless inheritance can turn out positive after all through a life insurance policy or an unknown securities account; a seemingly safe inheritance can become a burden through a forgotten guarantee. That is exactly why the liability question belongs clarified in a structured way while the deadlines are still running. An overview of all deadlines and first duties after the inheritance is in the guide Inheritance has occurred: the most important steps and deadlines.

Use the Inheritance Navigator to place your situation. Or arrange an initial consultation directly, in which we go through your liability risks and set the right protection strategy, ideally within the first weeks after learning of the inheritance.

Further detailed answers

• Disclaiming inheritance: deadline and costs
• Pflichtteil for the heir: claim and calculation
• Funeral costs despite disclaiming inheritance
• Inheritance has occurred: steps and deadlines
• Community of heirs among siblings

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