Community of heirs: a co-heir dies, who inherits their share?

What happens to Ben's share in the mother's estate?

On the mother's death, her estate became the joint property of the three siblings (§ 2032(1) BGB). Each holds a share in the estate as a whole. A co-heir can dispose of this share, but not of his share in individual estate assets such as the house (§ 2033 BGB).

When Ben dies, his property passes as a whole to his heirs (§ 1922(1) BGB). The provisions relating to the inheritance apply to the share of a co-heir (§ 1922(2) BGB). Ben's share in the mother's estate is therefore part of his own inheritance and passes with it. This applies except to the extent that Ben's heirs disclaim the mother's inheritance on Ben's behalf; to that extent the devolution to Ben is deemed not to have occurred (see the section on disclaimer).

If Ben has several heirs, his estate, including this share, becomes their joint property (§ 2032(1) BGB). Ben's heirs therefore take over the share together. The wording provides no basis for the community after the mother ending because of Ben's death; its rules apply until partition (§ 2032(2) BGB). Whether each of Ben's heirs individually becomes a member of the community after the mother is not stated in the wording.

Takeaway: First clarify who Ben's heirs are. From now on they hold his share in the mother's estate, except to the extent that the mother's inheritance is still disclaimed on Ben's behalf.

Who inherits the share of the deceased brother?

If Ben designated his heirs by will, that designation applies (§ 1937 BGB). The following overview shows statutory succession, that is the case without a will. It is based on these rules:

• Descendants are heirs of the first order. Children inherit in equal shares; a predeceased child is replaced by that child's descendants (§ 1924 BGB). As long as a relative of a preceding order exists, relatives of later orders do not inherit (§ 1930 BGB).
• Parents and their descendants form the second order. If one parent is no longer alive, that parent's descendants take his or her place; if there are none, the surviving parent inherits alone (§ 1925(2) and (3) BGB). As the mother has predeceased, her half passes to her descendants.
• The spouse inherits one quarter alongside the first order and one half alongside the second order (§ 1931(1) BGB). Under the community of accrued gains, the spouse's share increases by one quarter of the inheritance (§ 1371(1) BGB). Under separation of property, the spouse and each child inherit in equal shares if one or two children are called to inherit (§ 1931(4) BGB).

Assumptions of the table: "Without descendants" means that Ben leaves neither children nor descendants of a predeceased child. Descendants of a predeceased child share that child's portion. Anna and Clara are alive and are Ben's full siblings; further siblings only where stated. You need to clarify the matrimonial property regime in the individual case; regimes other than the community of accrued gains and separation of property are not covered. In the rows with a living father, it is assumed that he did not become a co-heir of the mother, for example because the parents were no longer married at the time of her death or because a will of the mother appointed only the three children. Otherwise he would have been a statutory heir of the mother as her spouse (§ 1931 BGB). Likewise, without a will, children of the mother from another relationship would be her co-heirs (§ 1924 BGB); that only the three siblings inherited from the mother then requires a particular reason, such as a will of the mother.

Takeaway: Without a will and without descendants of Ben, Anna and Clara themselves become his heirs in whole or in part. If Ben leaves descendants and no will, they and, where applicable, his spouse hold his share, except to the extent that the mother's inheritance is disclaimed on Ben's behalf; Anna and Clara will then decide together with them in future.

AI generated: Florian Enders on the death of a co-heir in a community of heirs

What changes for the community after the mother?

For Anna and Clara, what changes above all is who they decide with.

• New parties: Ben's share is now held by his heirs, subject to a disclaimer of the mother's inheritance. In decisions on the mother's estate, they now stand on Ben's side.
• Administration: The administration of the estate belongs to the heirs jointly. Each co-heir is obliged to cooperate in measures required for proper administration; each co-heir may take the measures necessary for preservation without the cooperation of the others (§ 2038(1) BGB).
• Voting weight: § 2038(2) BGB declares, among others, § 745 BGB applicable. Whether a majority suffices for administration under that provision, how it is to be calculated and how Ben's heirs cast the votes attributable to his share among themselves is not analysed in this article.
• Dispositions: The heirs can dispose of an estate asset, in the example the assumed parental home, only jointly (§ 2040(1) BGB). As long as Ben's heirs hold his share, this is not possible without them.
• Right of pre-emption: If a co-heir sells his share to a third party, the other co-heirs are entitled to pre-emption; this right is inheritable (§ 2034 BGB). If Ben held such a right, it passes to his heirs. Whether, conversely, a sale by one of Ben's heirs triggers Anna's and Clara's right of pre-emption is not answered by the wording.

How a community of heirs is generally administered and dissolved is covered in the article Dissolving a community of heirs: ways to partition.

Takeaway: For dispositions of estate assets, you need Ben's heirs. You can take necessary preservation measures alone. Whether a majority suffices for other administrative measures should be clarified before a contested decision.

Can Ben's heirs still disclaim the mother's inheritance?

Two decisions must be kept apart here.

First, Ben's own estate. A disclaimer can only be made within six weeks. The period begins when the heir obtains knowledge of the devolution and of the ground on which he is called to inherit; if he is called by a disposition mortis causa, such as a will, not before the probate court has announced it. The limitation provisions of §§ 206 and 210 BGB apply accordingly to the running of the period, which may move the end of the period to a later date. The period is six months if Ben had his last residence only abroad or if the heir is staying abroad when the period begins (§ 1944 BGB).

Second, Ben's share in the mother's inheritance. Here it depends on how far Ben himself had got:

• Ben's period had expired at his death: A disclaimer can only be made within the period (§ 1944(1) BGB). The mother's inheritance can then no longer be disclaimed; the share belongs to Ben's estate.
• Ben died before his period expired: His right to disclaim the mother's inheritance is inheritable (§ 1952(1) BGB). The period does not end before the disclaimer period for Ben's own inheritance has expired (§ 1952(2) BGB). If Ben has several heirs, each of them can disclaim the part corresponding to his share of the inheritance (§ 1952(3) BGB).
• Ben had already accepted the mother's inheritance: Whether a disclaimer is then still possible is governed by the provisions on acceptance, which this article does not analyse. Have this professionally clarified before any disclaimer.

On the effect, § 1953 BGB provides: If the inheritance is disclaimed, the devolution to the person disclaiming is deemed not to have occurred. It devolves on the person who would have been called if the person disclaiming had not been alive at the time of the succession; the devolution is deemed to have occurred at the time of the succession. Who then receives the share in the specific case, and how the disclaimer of the mother's inheritance relates to the decision on Ben's own estate, is not answered by this article.

Takeaway: First check whether Ben's disclaimer period for the mother's inheritance was still running at his death and whether he had already accepted. Only if the period was still running does the second disclaimer question arise at all.

What inheritance tax is due on the acquisition from the brother?

Whoever inherits from Ben acquires from Ben by devolution of the inheritance (§ 3(1) no. 1 ErbStG). The tax arises on Ben's death (§ 9(1) no. 1 ErbStG). This is a separate acquisition, distinct from the acquisition Ben himself made from the mother. Ben's estate also includes his share in the mother's estate, except to the extent that the mother's inheritance is disclaimed on Ben's behalf.

What is taxed is the enrichment: the value of the acquired property less the deductible estate liabilities. The taxable acquisition is rounded down to the full 100 euros (§ 10(1) ErbStG). The acquirer's own inheritance tax is not deductible (§ 10(8) ErbStG).

The basis is § 15(1) ErbStG and § 16(1) ErbStG. The tax rates under § 19(1) ErbStG start at 7 percent in tax class I and at 15 percent in tax class II and rise with the value of the acquisition. If an acquisition lies just above a value threshold, § 19(3) ErbStG limits the additional amount (hardship relief).

Multiple acquisition, § 27 ErbStG: The tax is reduced if property devolves upon death to persons in tax class I that was already acquired by persons in this tax class within the last ten years and for which tax was to be levied. Only the tax amount attributable to this property is reduced. For this purpose, the tax on the total acquisition is apportioned in the ratio of the value of this property to the value of the taxable total acquisition without deduction of the allowance (§ 27(2) ErbStG). The reduction is graduated by statute and decreases with the interval between the two dates on which the tax arose, from 50 to 10 percent. It may not exceed the amount resulting from applying these percentages to the tax that the prior acquirer paid for the same property (§ 27(3) ErbStG). If no tax was to be levied on Ben's inheritance from the mother, for example because he stayed below his allowance, there is accordingly no reduction. Siblings are not covered.

Notification: Every acquisition subject to inheritance tax must be notified in writing by the acquirer to the competent tax office within three months of becoming aware of the devolution (§ 30(1) ErbStG). No notification is required if the acquisition is based on a disposition mortis causa opened by a German court, notary or consul and the relationship of the acquirer to the deceased is unambiguously evident from it; this does not apply if the acquisition includes real property, business assets, certain shares in corporations or foreign assets (§ 30(3) ErbStG). In the case of statutory succession, this exception does not apply according to the wording.

Fictitious calculation example

Assumptions: Ben is single and has no descendants, the father has predeceased, and Anna and Clara are his only heirs, each to one half. Both have unlimited tax liability. The enrichment after deduction of estate liabilities amounts to 150,000 euros each. There are no earlier gifts from Ben. The figures are freely chosen.

1. Enrichment per sister: 150,000 euros
2. Less allowance for tax class II: 20,000 euros
3. Taxable acquisition: 130,000 euros, already rounded to the full 100 euros
4. Tax rate in tax class II up to 300,000 euros: 20 percent, i.e. 26,000 euros
5. Hardship relief: At 75,000 euros, 15 percent, i.e. 11,250 euros, would have been due. The difference of 14,750 euros is covered by half of the excess amount, 27,500 euros. Hardship relief changes nothing here.

Result in the example: 26,000 euros each. § 27 ErbStG does not apply because Anna and Clara belong to tax class II.

Takeaway: Note the tax class and allowance for each of Ben's heirs and check whether the notification obligation with its three-month period applies to their acquisition.

The first weeks: steps in this order

1. Look for a will. Clarify whether Ben left a will. Until then, the shares in the table are only provisional.
2. Establish Ben's heirs. Marital status, children and descendants of predeceased children, matrimonial property regime, father and half-siblings determine which row of the table applies.
3. Clarify Ben's position regarding the mother's inheritance. Was his disclaimer period still running at his death, and had he already accepted? If the period was still running, Ben's heirs note the end of the period under § 1952(2) BGB.
4. Examine both disclaimer questions separately. Ben's own estate and, if still open, his share in the mother's inheritance. Have both decisions professionally examined before the period expires.
5. Involve the new parties. Inform Ben's heirs about the status of the mother's estate. Dispositions of estate assets are only possible jointly.
6. Check notification to the tax office. For every acquisition from Ben subject to inheritance tax: notification within three months of becoming aware of the devolution, unless an exception under § 30(3) ErbStG applies.
7. Clarify open points before any signature. In particular the questions listed below on membership, voting, acceptance and disclaimer.

Takeaway: The periods run from knowledge. Record the date on which each party learned of Ben's death and of being called to inherit.

Frequently asked questions

Do the siblings automatically inherit the deceased brother's share?

No. The share passes to Ben's heirs, except to the extent that the mother's inheritance is disclaimed on Ben's behalf. Without a will, Anna and Clara are his heirs only if Ben leaves no descendants, that is neither children nor children of a predeceased child. Alongside a spouse or a living father, they inherit only a part.

Do we now need the brother's family for decisions?

For dispositions of estate assets, yes, insofar as they are Ben's heirs and hold his share (§ 2040(1) BGB). Each co-heir can take the measures necessary for preservation alone. Whether a majority suffices for other administrative measures and how Ben's heirs vote in that context is left open by this article.

Can the brother's family still disclaim the mother's inheritance?

Only if Ben's disclaimer period was still running at his death. The period then does not end before the period for Ben's own inheritance (§ 1952(2) BGB). If Ben had already accepted, have it professionally clarified in advance whether a disclaimer is still possible.

Is inheritance tax due again on Ben's share?

Whoever inherits from Ben has a separate acquisition. It also includes the share in the mother's estate, except to the extent that the mother's inheritance is disclaimed on Ben's behalf. Spouse, children and father may receive a reduction of the tax amount attributable to it under the conditions of § 27 ErbStG; siblings may not.

Does the right of pre-emption continue for Ben's heirs?

The co-heirs' right of pre-emption is inheritable (§ 2034(2) BGB). Whether a sale by one of Ben's heirs triggers Anna's and Clara's right of pre-emption is not stated in the wording.

What this article leaves open

The case is fictitious; that the parental home is part of the estate is only an assumption. The following points are either not answered by the statutory wording read or are deliberately not covered by this article:

• Whether each of Ben's heirs individually becomes a member of the community after the mother or whether only their own joint community holds the share.
• Whether a majority suffices for administration under § 2038(2) in conjunction with § 745 BGB, how it is to be calculated, how Ben's heirs cast the votes of his share and whether one of them can dispose of a fraction alone.
• Whether a sale by one of Ben's heirs triggers the right of pre-emption of the other co-heirs.
• Whether Ben's acceptance of the mother's inheritance excludes a disclaimer by his heirs, how the disclaimer of Ben's own estate and the disclaimer of his share in the mother's inheritance relate to each other, and who takes the place of a person after a disclaimer.
• Other matrimonial property regimes, the choice of regime and the case where Ben's spouse disclaims or does not become an heir (§ 1371(2) and (3) BGB).
• Whether half-siblings fall under "the siblings" in § 15(1) ErbStG, which tax class and tax rate therefore apply to them, and which tax class and allowance apply to grandchildren who take the place of a predeceased child of Ben.
• Whether any unpaid inheritance tax owed by Ben on the mother's inheritance passes to his heirs, whether it is deductible on their acquisition as a debt originating from the deceased (§ 10(5) no. 1 ErbStG) and how § 27 ErbStG is to be applied in that case.
• Whether a share in a community of heirs holding a parental home counts as real property for the notification under § 30(3) ErbStG.
• The valuation of the share (§ 12 ErbStG), limited tax liability and cross-border cases are not analysed.
• Certificate of inheritance, land register and the use, letting, takeover or sale of the house are not the subject of this article.

This article is based on the official statutory texts; case law has not been analysed. It is general information and does not replace individual advice on your estate. For your specific situation, you can arrange an initial consultation.

Further reading

• Dissolving a community of heirs: ways to partition
• Community of heirs among siblings
• Selling an inheritance share
• Statutory succession at a glance
• Disclaiming an inheritance among siblings
• Topic hub community of heirs

Legal bases and status

Official statutory texts on gesetze-im-internet.de, as read in October 2026.

• § 1922 BGB (universal succession)
• § 1924 BGB (heirs of the first order)
• § 1925 BGB (heirs of the second order)
• § 1930 BGB (ranking of the orders)
• § 1931 BGB (statutory right of inheritance of the spouse)
• § 1371 BGB (equalisation of accrued gains on death)
• § 1937 BGB (appointment of heirs by testamentary disposition)
• § 1944 BGB (disclaimer period)
• § 1952 BGB (inheritability of the right to disclaim)
• § 1953 BGB (effect of disclaimer)
• § 2032 BGB (community of heirs)
• § 2033 BGB (co-heir's right of disposition)
• § 2034 BGB (right of pre-emption against the seller)
• § 2038 BGB (joint administration of the estate)
• § 2040 BGB (disposition of estate assets)
• § 3 ErbStG (acquisition upon death)
• § 9 ErbStG (when the tax arises)
• § 10 ErbStG (taxable acquisition)
• § 15 ErbStG (tax classes)
• § 16 ErbStG (allowances)
• § 19 ErbStG (tax rates)
• § 27 ErbStG (multiple acquisition of the same property)
• § 30 ErbStG (notification of the acquisition)