Erbfall 2026: Steps and Deadlines

The first 48 hours

When a relative dies, emotional strain and legal duties arrive at the same time. Some steps cannot wait.

Do immediately:

• Request the death certificate from the registry office. You need several originals, since banks, insurers and the land registry each require originals.
• Review existing powers of attorney. A precautionary power of attorney that extends beyond death allows immediate action. A prepared emergency folder with all key documents makes this step much easier.
• Check important contracts: rental agreements, insurance, ongoing obligations.

The 6-week deadline: accept or renounce the inheritance

The most critical deadline in German inheritance law starts the moment you learn of your status as heir. Under § 1944 BGB you have exactly six weeks to renounce the Erbschaft. Let this deadline lapse and you are deemed to be the heir. With all consequences — including the debts.

When renunciation makes sense

• The estate is over-indebted (liabilities exceed the assets)
• Unclear asset position where the risk outweighs the possible inheritance
• Pflichtteilsberechtigte (persons entitled to the Pflichtteil, compulsory share under § 2303 BGB) who prefer the Pflichtteil over the encumbered Erbschaft

How to renounce

The renunciation must be declared at the probate court (Nachlassgericht), either in person on the record or by notarially certified declaration. An informal letter is not enough.

Watch out: if you have already disposed of estate items (cleared out a flat, withdrawn cash from accounts), the renunciation may be ineffective. The law treats such acts as an implied acceptance.

Estate inventory: your protection against personal liability

A complete estate inventory (Nachlassverzeichnis) captures all assets and liabilities. It sounds bureaucratic, but it is your most important self-protection instrument.

What belongs in it:

• Real estate (request land registry extracts)
• Bank accounts and securities (write to all banks)
• Insurance policies (check beneficiaries)
• Participations in businesses
• Liabilities: loans, guarantees, tax debts
• Funeral costs (deductible as an estate liability)

Erbschaftsteuer (German inheritance tax) return

The tax office usually learns of the Erbfall automatically, since banks and insurers have a reporting duty. Independently of that, you must notify the relevant Erbschaftsteuer tax office of the acquisition within three months (§ 30 ErbStG). The Erbschaftsteuer return itself is only filed when the tax office requests it; it sets an individual deadline for the filing.

Freibetraege (personal tax-free allowances) under § 16 ErbStG

Tax rates range from 7 percent (class I, up to EUR 75,000) to 50 percent (class III, from EUR 26 million). A professional valuation of the estate can substantially lower the taxable acquisition. With the Erbschaftsteuer calculator you can estimate your likely tax burden.

Special case: business assets

Anyone inheriting a business can use the Regelverschonung (regular exemption, 85 percent) or the Optionsverschonung (option exemption, 100 percent) under § 13a ErbStG. Precondition: the payroll total must be maintained over 5 or 7 years, and the business assets must not be disposed of.

These rules are complex and error-prone. A wrong decision can cost hundreds of thousands. Whoever plans the Nachfolge (succession) early avoids such mistakes.

Special case: real estate

Inherited properties are valued under the Valuation Act (§§ 151 ff. BewG). The tax office's valuation regularly comes out higher than an appraisal. Your own valuation report can lower the tax burden considerably and almost always pays for itself.

If the property is occupied by the surviving spouse or a child (Familienheim, family home), it can under certain conditions be inherited entirely tax-free (§ 13 Abs. 1 Nr. 4c ErbStG).

Conflict situations in the Erbengemeinschaft

If there are several heirs, an Erbengemeinschaft (community of heirs, § 2032 BGB) arises. It must dispose of the estate jointly. In practice this regularly leads to conflicts, especially with real estate or businesses in play. How such a community can be dissolved — sale, physical partition, Abschichtung or Teilungsversteigerung compared depends strongly on the asset type and the conflict situation.

Mediation is in many cases faster, cheaper and less burdensome than court proceedings. Not every inheritance dispute has to land in court. In certain cases contesting a will can also be an option to correct unjust distributions.

Common mistakes

1. Missing the deadline: the 6-week renunciation deadline is short. Whoever does not get informed becomes an heir, willing or not. See also what happens if the renunciation deadline is missed.
2. No estate inventory: without an overview of the estate you cannot limit your liability.
3. Underestimating the tax office: Erbschaftsteuer only registers with many people when the assessment arrives. By then it is too late for structuring. Whoever acts ahead of time can use Schenkungen during lifetime to make strategic use of the Freibetraege.
4. Business assets without advice: the exemption rules are complex. Whoever does not know them pays too much or loses them retroactively.

Step by step: wrapping up the Erbfall cleanly in seven stages

In advisory practice I see that the mistakes mostly happen in the first 4 weeks — and become expensive when noticed late. This sequence works.

Step 1: in the first 48 hours — death certificate plus emergency folder

Request the death certificate from the registry office in multiple originals (5 to 10). Review the existing emergency folder. Powers of attorney that extend beyond death take effect immediately and enable action before the Erbschein (certificate of inheritance, § 2353 BGB) arrives.

Step 2: first week — bank freeze plus clarify powers of attorney

Banks freeze accounts on becoming aware of the Erbfall. Whoever still has live powers of attorney can stay liquid. Otherwise: file the Erbschein application immediately with the probate court, waiting time 4 to 8 weeks.

Step 3: second week — estate inventory of assets and liabilities

All accounts, securities, real estate (land registry extracts), insurance policies with beneficiaries, participations — and in parallel: loans, guarantees, open invoices, tax debts. A private credit report on the testator is available via the heirship.

Step 4: weeks 3 to 5 — decide on acceptance or renunciation

Break-even or positive balance → acceptance. Clear over-indebtedness → renunciation at the probate court (§ 1945 BGB). Unclear position → acceptance plus Nachlassverwaltung (estate administration, § 1975 BGB) as a liability shield.

Step 5: within 3 months — notification to the Erbschaftsteuer tax office

Notification duty under § 30 ErbStG. Deadline 3 months from knowledge. The tax office then sets an individual filing deadline (usually 4 to 6 weeks). Whoever fails to notify risks late-payment surcharges and interest for delay.

Step 6: valuation of real estate and business assets

Real estate is valued under §§ 151 ff. BewG. The tax office regularly estimates high — an own market-value appraisal almost always pays for itself. For businesses: check the preconditions of the Verschonungsabschlag (§ 13a ErbStG), document the payroll total.

Step 7: structure or partition the Erbengemeinschaft

Several heirs → Erbengemeinschaft (§ 2032 BGB). Attempt mediation before going to court. Options: sale, physical partition, Abschichtung, Teilungsversteigerung — at different cost levels depending on the asset type.

Frequently asked questions (FAQ)

When does the 6-week renunciation deadline begin?

With knowledge of the Erbfall AND of your own status as heir (§ 1944 Abs. 2 BGB). Whoever only knows that Uncle Heinz has died, but does not know that they have inherited, has no deadline running yet. For residency abroad: 6 months (§ 1944 Abs. 3 BGB).

What happens if I miss the deadline?

You are deemed to be the heir under § 1943 BGB. Exception: a later challenge for mistake about over-indebtedness under § 1954 BGB — difficult, but possible.

Do I have to pay Erbschaftsteuer even if I am below the Freibetrag?

Tax-wise no — but the notification duty under § 30 ErbStG still applies. From my practice: the tax office now systematically cross-checks (bank reports, notary reports). Whoever fails to notify and is above the Freibetrag risks a charge of tax evasion.

Can the Familienheim be inherited tax-free?

Yes — if the surviving spouse or a child occupies the Familienheim themselves (§ 13 Abs. 1 Nr. 4b/c ErbStG). Spouse: no size limit. Children: up to 200 sqm of living space, owner-occupation for 10 years. Sale within 10 years = retroactive loss of the exemption.

How high is the Erbschaftsteuer for an ordinary Erbfall?

Depends on the degree of relationship and the value. Spouse class I: 7 to 30 percent. Siblings class II: 15 to 43 percent. Non-relatives class III: 30 to 50 percent. My Erbschaftsteuer calculator (erbschaftsteuer-rechner) shows your concrete burden.

Who is liable for the testator's tax debts?

The heir — with the inherited assets AND with their private wealth, unless a liability limitation is applied for (§ 1975 BGB Nachlassverwaltung or Nachlassinsolvenz, estate insolvency). Taking advice BEFORE the 6-week deadline runs out is essential.

What does an Erbschein cost?

Fee under the GNotKG table, depending on the estate value: at EUR 100,000 estate approx. EUR 273; at EUR 500,000 approx. EUR 935 (each for 1 declaration in lieu of oath plus 1 Erbschein copy). Whoever holds a notarial will often needs NO Erbschein — saving the full fee.

Comparison table: strategies for an unclear estate

Next steps

Every Erbfall is different. The tax and legal consequences depend on dozens of variables. A Steuerberater (German tax advisor) with a focus on Erbschaftsteuer can help you make the right decisions before deadlines run out.

Whoever is looking for the human, immediate-help perspective — doctor, undertaker, death notice vs death certificate vs Erbschein, seven typical mistakes in the first weeks — will find this in the companion guide what to do when someone dies — the first steps.

Use the Erbschafts-Navigator to build your personal checklist. Or book a first meeting directly.

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