Statutory Succession 2026: Who Inherits Without a Will?

Statutory succession 2026: why it affects almost everyone

The Erbfolge applies in around 70 percent of all German deaths, because so many citizens leave no will. With around one million deaths per year, that means: in around 700,000 cases per year the German Civil Code distributes the estate under §§ 1924 to 1936 BGB. A standardised system that is based exclusively on degree of kinship and marital status — the individual will of the Erblasser (testator) plays no role at all.

The consequences can be substantial: communities of heirs arise automatically, properties become blocked, the deceased's siblings inherit too, even though the spouse was meant to receive everything. An overview of who steps in when an heir disclaims an inheritance shows how quickly the distribution can shift.

Definition: Statutory succession is the order, prescribed by the German Civil Code, in which relatives and spouses inherit when the Erblasser has not left a valid testamentary disposition. It also applies if a will is invalid, is contested, or if the testamentary heirs disclaim.

The ordering system of statutory succession

German inheritance law divides all relatives into orders. Under § 1930 BGB, all relatives of subordinate orders are entirely excluded from succession as long as even a single relative of a higher order is alive. The principle is strictly hierarchical: a single grandchild displaces all siblings, parents and grandparents of the Erblasser.

Heirs of the first order (§ 1924 BGB)

The first order comprises the descendants of the Erblasser: children, grandchildren and great-grandchildren. The children inherit in equal shares. If a child is no longer alive at the time of death, that child's children (the Erblasser's grandchildren) take their place. This principle is called the principle of representation: every descendant represents their line (Stamm).

Example: The Erblasser has three children. Child A has predeceased but has two children of their own. Child B and Child C each inherit one third. The two children of Child A share the remaining third and receive one sixth each.

Adopted children are treated under inheritance law equal to biological children — after adoption they inherit from the adopting party and generally lose the right to inherit from the biological relatives. Non-marital children have, since the inheritance-law reform for all deaths after 28 May 2009, inherited on a fully equal footing with marital children. Stepchildren, by contrast, who have not been adopted, have no statutory right to inherit from the step-parent.

Heirs of the second order (§ 1925 BGB)

If there are no heirs of the first order, the second-order relatives inherit: the parents of the Erblasser and their descendants (siblings, nieces, nephews).

If both parents are still alive, they each inherit one half. If a parent has predeceased, their descendants — the siblings of the Erblasser — take their place. If the predeceased parent had no further children, the surviving parent receives everything.

Special case half-siblings: Anyone who shares only one common parent with the Erblasser inherits considerably less than a full sibling, because half-siblings are only attributed to one of the two parent lines. Example: the Erblasser leaves a full brother A and a half-brother B (same father, different mother). Both parents have died. The maternal half (1/2) goes entirely to A. The paternal half (1/2) is divided between A and B. Result: A inherits 3/4, B only 1/4.

Heirs of the third order (§ 1926 BGB)

The third order comprises the Erblasser's grandparents and their descendants: uncles, aunts, cousins. The system works analogously to the first two orders, with representation by line.

Heirs of the fourth order and beyond (§§ 1928, 1929 BGB)

From the fourth order, great-grandparents and their descendants inherit. Here the principle of degree applies instead of the principle of representation: the relative closest in degree inherits alone. Whoever is connected to the Erblasser by fewer generational links excludes more distant relatives.

Overview: ordering system of statutory succession

Spousal inheritance: what the spouse inherits

The spouse is not a relative and therefore falls into none of the orders. Their right to inherit is governed separately in § 1931 BGB. The spouse inherits alongside the relatives of the Erblasser, and their share depends on which order inherits and which matrimonial property regime applies. Since the overwhelming majority of German marriages are concluded without a notarised marriage contract, Zugewinngemeinschaft applies almost always as the statutory default regime. What consequences this has in detail, and how the property regime affects the Pflichtteil (compulsory share, § 2303 BGB), is covered in the in-depth guide Zugewinngemeinschaft and inheritance.

Inheritance quotas by property regime and order

Zugewinngemeinschaft: the default case

The Zugewinngemeinschaft is the statutory matrimonial property regime in Germany. It applies automatically when the spouses have not concluded a marriage contract. On death, the surviving spouse receives:

• Statutory share: 1/4 alongside heirs of the first order (§ 1931 para. 1 BGB)
• Flat-rate Zugewinn compensation: a further 1/4 (§ 1371 para. 1 BGB)
• Total: 1/2 of the estate

The flat-rate increase by one quarter replaces the specific accrued-gains compensation. The surviving spouse can alternatively have the specific Zugewinn calculated — more on this in the next section.

Inheritance-law or matrimonial-law solution — the spouse's election

Little known: the surviving spouse may choose between two routes.

• Inheritance-law solution (default): share 1/4 plus flat-rate Zugewinn compensation 1/4 = 1/2. No calculation needed.
• Matrimonial-law solution: the spouse disclaims the inheritance, has the specific accrued-gains compensation calculated under §§ 1373 ff. BGB, and additionally asserts the (small) Pflichtteil of 1/8.

Concrete example: estate EUR 800,000, two children, the Zugewinn of the deceased spouse exceeds that of the survivor by EUR 500,000.

• Inheritance-law solution: 1/2 x EUR 800,000 = EUR 400,000
• Matrimonial-law solution: EUR 250,000 specific Zugewinn compensation + 1/8 of the remaining EUR 550,000 = EUR 250,000 + EUR 68,750 = EUR 318,750

In this case the inheritance-law solution is more favourable. If the deceased's Zugewinn was significantly higher — for example, where the Erblasser built up a company that represents most of the wealth — the matrimonial-law solution can be more lucrative. The deadline for the decision is six weeks from knowledge of the inheritance, because the disclaimer is the precondition.

Guetertrennung: share depends on the number of children

Under Guetertrennung, the spouse inherits one half alongside one child, one third alongside two children, and one quarter alongside three or more children (§ 1931 para. 4 BGB). The legislature wanted to ensure that the spouse always inherits at least as much as any child. With four children and Guetertrennung, the spouse therefore inherits 1/4 and each child receives 3/16.

Guetergemeinschaft: rare special case

The Guetergemeinschaft (community of property) is established exclusively by notarised marriage contract and is rare in Germany. The entire assets of both spouses merge into the joint estate. On death, the surviving spouse receives, alongside heirs of the first order, one quarter of the half of the joint estate that falls into the estate; the other half already belongs to them anyway. Alongside heirs of the second order, the share rises to half.

Voraus of the spouse (§ 1932 BGB)

An often overlooked special rule: the surviving spouse has a "Voraus" (preferential right of advance) on household items. If they inherit alongside relatives of the first order, the household items are theirs to the extent they need them to maintain an appropriate household. If they inherit alongside relatives of the second order or alongside grandparents, all household items and the wedding presents are theirs without limitation — in addition to the share of the estate. The Voraus is not set off against the share.

Dreissigster (§ 1969 BGB)

In the first 30 days after the inheritance, the heirs must continue to provide maintenance in the customary way to family members who belonged to the Erblasser's household and received support from them, and continue to make the dwelling and household items available. This rule chiefly protects widows, widowers and dependent children from immediate destitution after the death.

When the marriage fails before death

The statutory right of inheritance of the spouse lapses if at the time of death the conditions for divorce were met and the Erblasser had filed for divorce or had consented to it (§ 1933 BGB). The formal marriage still exists, but the right to inherit no longer does. Mere separation without a divorce petition is not enough — anyone who has been separated for years without filing the petition still inherits under statutory succession.

Typical surprises in statutory succession

Statutory succession regularly produces results that those affected did not expect. Here are the most common cases:

Non-marital partners inherit nothing

Without a will, the non-marital life partner inherits zero. It does not matter how long you lived together, whether you have children in common or whether you own a joint property. Only marriage or a registered civil partnership establishes a statutory right of inheritance. On top of that, inheritance tax classifies them in the unfavourable Steuerklasse III with a Freibetrag of only EUR 20,000 (§ 16 para. 1 no. 7 ErbStG) and an entry tax rate of 30 percent — as against an EUR 500,000 Freibetrag and a 7 percent entry rate for spouses.

Siblings inherit too

If the deceased had no children and the parents are no longer alive, the siblings inherit. This surprises many spouses: without a will, they share the estate with the siblings of the deceased. Under Zugewinngemeinschaft, the spouse receives three quarters and the siblings one quarter.

Community of heirs at properties

If several people inherit together, a community of heirs arises. This community can only dispose over real estate and other assets unanimously under § 2040 BGB. In practice this regularly leads to conflicts, blockades and, in the worst case, to a partition auction, in which typically substantial value losses against market value occur. An overview of the four strategies for winding up a community of heirs shows how such dead ends can be resolved with partition in kind, abschichtung or structured sale.

Children from previous relationships inherit too

In patchwork families, all biological and adopted children of the deceased inherit in equal shares. Stepchildren do not inherit without a will. This can lead to children from a previous relationship — whom the surviving spouse may never even have met — forming a community of heirs together with the current spouse. Combined with a debt-free family home, this is the classic patchwork conflict: the surviving spouse has to buy out the stepchildren or sell the house.

The state inherits

If there are no relatives and no spouse, the estate goes to the federal Land in which the Erblasser had their last residence (§ 1936 BGB). The state cannot disclaim the inheritance; liability is limited to the estate itself. Year after year, millions of euros thus flow to the Laender — an indication of how often this case actually occurs.

Why a will is almost always better

Statutory succession rarely matches individual wishes. In the following situations a will is virtually indispensable:

• Non-marital partnership: without a will the partner inherits nothing.
• Patchwork family: stepchildren inherit only by will. Children from previous relationships inherit automatically.
• Single children with a spouse: the spouse inherits only half under Zugewinngemeinschaft. The rest goes to the child. This can cause problems with real estate if the spouse wants to remain living in the family home and the child wants to be bought out.
• Siblings are to inherit nothing: without children, siblings inherit too. This can only be excluded by will.
• Business succession: the community of heirs is the worst conceivable solution for a business. An orderly succession requires a will or an inheritance contract.
• Asset protection: anyone wanting to channel assets, impose conditions or transfer them in stages needs a will or a vorweggenommene Erbfolge.

How to set up a legally watertight will is explained in the guide Writing a will: content, form and common mistakes. For married couples, the Berliner Testament can be a sensible solution but brings with it inheritance-tax disadvantages, because the child Freibetrag on the death of the first spouse is regularly lost.

Pflichtteil: the limit of testamentary freedom

Even with a will you cannot completely disinherit certain close relatives. Children, spouses and, in some cases, parents have a Pflichtteil claim equal to half the value of the statutory share (§ 2303 BGB). The Pflichtteil constitutes a pure monetary claim against the heirs rather than a share of the estate.

Example: the Erblasser has two children. By will, only Child A inherits. Child B has a Pflichtteil claim of 1/4 (half of the statutory share of 1/2). On an estate of EUR 800,000, that is EUR 200,000 in cash — due immediately.

How the Pflichtteil is calculated and which structuring options exist is set out in the guide Pflichtteil in inheritance law.

The Federal Court of Justice clarified a central question of interpretation on statutory succession in its judgment of 13.04.2011 (case no. IV ZR 204/09): a statutory right to inherit of the more distant descendant also exists if the closer descendant was disinherited by disposition mortis causa. The principle of representation thus also applies automatically to disinherited children — the grandchildren step in, unless they too were explicitly disinherited. In my advisory practice I see that Erblasser often do not consider this consequence: anyone who disinherits their own child automatically passes the statutory inheritance position on to the grandchildren — including their own Pflichtteil claims if the grandchildren are also testamentarily excluded.

Inheritance quotas at a glance: typical family constellations

Worked example: estate of EUR 600,000

A Munich family — the Erblasser dies aged 67. He leaves a wife (Zugewinngemeinschaft) and two adult children. Estate: a paid-off single-family house (market value EUR 450,000), bank credit EUR 100,000, securities portfolio EUR 50,000.

• The wife inherits 1/2 = EUR 300,000 (1/4 share + 1/4 Zugewinn flat rate)
• Each child inherits 1/4 = EUR 150,000

Inheritance-tax relevant: the wife stays with EUR 300,000 entirely below the spousal Freibetrag of EUR 500,000 (§ 16 para. 1 no. 1 ErbStG). Each child stays with EUR 150,000 below the child Freibetrag of EUR 400,000 (§ 16 para. 1 no. 2 ErbStG). In this case no Erbschaftsteuer arises. The same estate split between two unmarried partners with no will: the partner inherits nothing, the Erblasser's relatives inherit everything — and they pay tax on the estate under Steuerklasse I or II.

What to do if an inheritance occurs without a will?

If the inheritance has already occurred and there is no will, you should take the following steps:

1. Check deadlines: the disclaimer period is six weeks (§ 1944 BGB) and starts with knowledge of the inheritance. Document all further deadlines after a death immediately.
2. Apply for an Erbschein (certificate of inheritance): without a will, you need an Erbschein to act as heir vis-a-vis banks, the land register and authorities. The probate court at the local court of the Erblasser's last residence is responsible.
3. Draw up an inventory: list all assets and liabilities. Banks provide information about accounts and depots on presentation of the death certificate.
4. Organise the community of heirs: clarify with the co-heirs how the estate is to be divided. Until partition, only joint decisions can be made.
5. Tax obligations: within three months, the inheritance must be reported to the tax office (§ 30 ErbStG). Delaying the report risks a fine.

Use the Erbschafts-Navigator to create an individual checklist for your situation. The full statutory text of the relevant provisions is available at gesetze-im-internet.de.

Frequently asked questions

Who governs the inheritance if there is no will?

In an inheritance without a will, the probate court at the local court of the Erblasser's last residence is responsible. On application, it issues the Erbschein according to statutory succession and, where necessary, takes over estate management. The status of heir itself, however, arises automatically with death (§ 1922 BGB) — even without a state act. The Erbschein must be applied for by the heirs within a few weeks, because banks and the land register otherwise do not allow dispositions.

Does my life partner inherit without a will?

No. Non-marital life partners have no statutory right of inheritance. Only marriage or a registered civil partnership establishes a claim to the estate. Without a will, the non-marital partner is left out entirely, regardless of the duration of the relationship or joint property.

What does the spouse inherit without a will?

Under Zugewinngemeinschaft (the statutory default), the spouse inherits half of the estate alongside children. Alongside heirs of the second order (parents, siblings) it is three quarters. If there are no relatives, the spouse inherits everything. In addition, they are entitled to the Voraus on household items under § 1932 BGB.

Do siblings inherit if there are no children?

Yes. Without children and grandchildren of the Erblasser, the heirs of the second order come into play. If the Erblasser's parents have predeceased, the siblings inherit. With a married Erblasser under Zugewinngemeinschaft, spouse (3/4) and siblings (1/4) share the estate. Half-siblings receive only half the share of full siblings, because they are attributed only to one parent line.

Can stepchildren inherit without a will?

No. Stepchildren are not related to the step-parent and have no statutory right of inheritance. They inherit only if named in the will or adopted by the step-parent. In the latter case, they are treated under inheritance law fully equal to biological children.

What happens if all heirs disclaim?

If all statutory heirs disclaim the inheritance, the estate goes to the federal Land in which the Erblasser last lived (fiscal succession, § 1936 BGB). The state cannot disclaim; liability is limited to the estate. This constellation is typical for over-indebted estates.

Does the separated spouse inherit?

Yes, as long as the divorce has not already been filed or consented to. Mere separation without divorce proceedings does not end the statutory right of inheritance (§ 1933 BGB). Anyone wishing to avoid this must either file for divorce or draw up a will that disinherits the separated spouse — whose Pflichtteil claim remains.

Can I change the statutory succession?

Yes, by a will or an inheritance contract. Testamentary freedom allows you to determine the distribution of your estate largely as you wish. The only limit is the Pflichtteil claim of close relatives under § 2303 BGB.

Practice case from my advisory work: patchwork without a will

An anonymised case shows how statutory succession produces unintended results in modern family constellations. A 58-year-old Frankfurt IT entrepreneur died suddenly in 2023 without a will. He left behind: a second wife (47, Zugewinngemeinschaft, married 12 years, no children together), and two adult children from his first marriage (28 and 31). Estate value after valuation report EUR 2.8 million: GmbH shares 80 percent (market value EUR 1.9 m, operationally active), Frankfurt inner-city apartment EUR 620,000 (owner-occupied), securities portfolio EUR 220,000, account balance EUR 60,000.

Three complications came to the widow (who brought me in for advice). First: statutory succession under § 1931 para. 1 BGB plus § 1371 BGB Zugewinn flat rate — widow 1/2 (= EUR 1.4 m), the two children each 1/4 (= EUR 700,000 each). A community of heirs over the GmbH was legally mandatory but operationally catastrophic: the children had neither industry knowledge nor interest, and the widow was a full-time doctor. Second: the Erbschaftsteuer burden was massive — widow EUR 380,000 (Freibetrag EUR 500,000 plus Versorgungsfreibetrag EUR 256,000, then EUR 644,000 taxable at 15 percent), each child EUR 60,000 (EUR 300,000 above Freibetrag at 11 to 15 percent — bracket effect). Third: the operating GmbH needed an immediate managing shareholder — the KSV-listing was mandatory, impossible without a clear majority.

Three levers we put in place retrospectively. First, an estate partition agreement between widow and children with notarisation: the children received the apartment plus the depot (together EUR 840,000 against their claim of EUR 1.4 m), the widow received the GmbH shares and a balance payment of EUR 280,000 from the account. Second, the Verschonungsabschlag (tax exemption of 85 or 100 percent on qualifying business assets) under § 13a ErbStG for the GmbH shares (85 percent tax-free with a five-year holding period, the widow stepping in as managing director) — tax reduction at the widow's level from EUR 380,000 to EUR 95,000. Third, written agreement of the widow with the children on inheritance-tax coordination — preventing disputes on the payroll-sum proof in the following years.

The result: GmbH operationally stable, community of heirs cleanly resolved, tax saving from Verschonungsabschlag around EUR 285,000. But: had the Erblasser, during his lifetime, made a will with a legacy solution (widow = GmbH plus apartment, children = cash) plus a Pflichtteil waiver agreement with the children, the costs (around EUR 35,000 for notary, advisory and valuation fees plus three months of negotiations) would have been entirely avoidable.

In my advisory practice this is the most common patchwork mistake: the Erblasser thinks "we all get on well, it will sort itself out". But as soon as different asset classes (operating company versus real estate versus liquid funds) meet different Erben, the community of heirs almost always escalates. Anyone who leaves patchwork without a will guarantees the tax adviser three months of conflict counselling — and the family lost trust.

Conclusion

Statutory succession is a safety-net system. It applies when the Erblasser has made no provision of their own. In most family constellations it produces results that at least one of those involved would not have wanted. Non-marital partners go empty-handed, siblings inherit unexpectedly, communities of heirs block each other.

Anyone who wishes to determine the distribution of their own assets should engage early with a will or with a vorweggenommene Erbfolge. The more complex the family or asset situation, the more important professional advice — the few thousand euros for notary and Steuerberater (German tax advisor) often amortise a hundred times over if a dispute or a partition auction is averted.

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Would you like to ensure that your assets are distributed according to your wishes? As a Steuerberater focused on succession planning, I support you in the optimum arrangement. Arrange a free first meeting.

Further detail answers

• Will 2026: types, basics, Pflichtteil, strategy — Main pillar guide
• Writing a will: guide and 7 mistakes — First steps for a self-drafted will
• Berliner Testament 2026: template, Pflichtteil, mistakes — Most common spousal solution
• Will at the notary: costs and process — When the notary variant pays off
• Zugewinngemeinschaft and inheritance — How the default property regime shapes inheritance law

External sources and statutory texts

• § 1922 BGB at dejure.org — Universal succession on death
• § 1924 BGB at dejure.org — Statutory heirs of the first order (descendants)
• § 1925 BGB at dejure.org — Heirs of the second order (parents and their descendants)
• § 1931 BGB at dejure.org — Right of inheritance of the spouse
• § 1932 BGB at dejure.org — Voraus of the spouse
• § 1933 BGB at dejure.org — Exclusion of the spouse on filing for divorce
• § 1936 BGB at dejure.org — Fiscal succession
• § 1944 BGB at dejure.org — Disclaimer period of 6 weeks
• § 1371 BGB at dejure.org — Inheritance-law Zugewinn flat rate
• § 30 ErbStG at gesetze-im-internet.de — Reporting duty to the tax office
• BGH, judgment of 13.04.2011 — IV ZR 204/09 — Inheritance right of more distant descendants despite disinheritance of the closer
• BGH, judgment of 27.06.2012 — IV ZR 178/11 — Interpretation of "leaves behind" in § 2309 BGB
• BFH, judgment of 22.07.2020 — II R 42/18 — Pflichtteil claim with hypothetical Zugewinn compensation claim
• Topic hub will — Full overview