What to Do When Someone Dies: The First Steps and Deadlines

The first hours: what to do immediately

When a person dies, structure helps — precisely so that emotion is not suffocated between unfinished obligations. It does not have to take a back seat as a result. In the first hours, four steps matter.

1. Call a doctor — the Totenschein

If a death occurs at home, family members call the GP or the on-call medical service. If the death takes place in a hospital or care home, the duty doctor is responsible. The doctor issues the Totenschein, also referred to as the aerztliche Todesbescheinigung (medical death certificate). It is the basis for every further step: without it, no Standesamt, no funeral, no will-opening procedure.

The Totenschein documents the death and, as a rule, also the cause of death. It consists of a confidential and a non-confidential part. The confidential part is seen only by the public health authority for the cause-of-death statistics. Family members do not have to deal with the contents themselves.

2. Contact the Bestatter

As soon as the Totenschein is available, the Bestatter takes over the largest part of the organisational burden: transfer of the body, registration at the Standesamt, application for the Sterbeurkunden, organisation of the funeral service and burial, and in many cases also communication with the cemetery, church and health insurance fund. Anyone who does not yet have a Bestatter should compare two or three offers — the price range is considerable, often several thousand euros for the same service. A Notfallordner (emergency folder) with wishes or a Bestattungsvorsorgevertrag (pre-arranged funeral contract) eases the burden on family members considerably at this moment. The structure of such a Notfallordner is shown in a dedicated checklist.

3. Secure important documents

Before the home or room is entered and searched, central documents should be collected in one place:

• Personal ID card and passport of the deceased
• Family record book or birth certificate, marriage certificate where relevant
• Insurance policies (life insurance, funeral expenses insurance, accident insurance)
• Testament, Erbvertrag (inheritance contract), Vorsorgevollmacht (precautionary power of attorney), Patientenverfuegung (advance health-care directive)
• Banking documents, account cards, Notfallordner

Leave documents in the home, do not take them away "for safekeeping". Removal may later be interpreted as taking possession of estate assets — and therefore as an implied acceptance of the Erbschaft (§ 1943 BGB).

4. Inform family and friends

Family and close friends should know promptly, ideally by phone through someone close to them. Authorities, insurers and contracting parties can wait — their deadlines run from day one of the Sterbeurkunde being issued. People first, bureaucracy second.

The first days: 1 to 7

In the first days the course is set for everything that follows. The four most important steps:

Register the death with the Standesamt

The death must be registered with the Standesamt no later than the third working day after it occurs. In practice the Bestatter usually takes on this task. The Standesamt issues the Sterbeurkunde — the official document that records the death.

Important: order several originals. A realistic number is 5 to 10. Banks, insurers, the pension insurance, the Grundbuchamt (land registry office), if applicable the Nachlassgericht, and the Versorgungswerk (professional pension fund) all want their own originals — hardly anyone accepts copies. A later reorder costs between EUR 12 and EUR 15 per copy and takes days.

Deliver the Testament to the Nachlassgericht

Anyone in possession of a Testament has to deliver it to the Nachlassgericht once they know of the death. § 2259 BGB prescribes this, and the duty applies to everyone — including someone who suspects they have been disinherited. Do not open the Testament, do not withhold it, do not destroy it. The last would be a criminal offence as Urkundenunterdrueckung (suppression of documents under § 274 StGB).

The Nachlassgericht opens the Testament and notifies those named in it as well as the statutory heirs. The written opening record (Eroeffnungsniederschrift) is often the document with which heirs can prove their status as heirs to banks and authorities — often even without a separate Erbschein, where a notarised Testament is on file.

Inform health insurer, pension insurance, employer

These three offices should be informed in writing in the first week (by registered mail with the Sterbeurkunde):

• Health insurer: membership ends, possible refund of contributions
• Pension insurance / Versorgungswerk: Sterbevierteljahr (the "death quarter" — full pension of the deceased for the following three months) for widows and widowers, § 67 SGB VI
• Employer: termination of the employment relationship, payroll, claims to references

Organise the funeral

In most German federal states, the funeral must take place within 4 to 10 days of death, with different rules depending on state law. Bavaria, for example, requires within 96 hours; in Bremen up to 8 days are possible. In case of delays, the authority decides on a case-by-case basis.

The form of funeral (burial in the ground, cremation, sea burial, Friedwald) follows the documented will of the deceased or, where this is missing, the presumed will, as laid down by the closest family members.

The first weeks: deadlines that are running

From the third working day the clock is ticking. Three deadlines are absolutely central.

Disclaimer deadline: 6 weeks

Anyone who becomes an heir has six weeks from knowledge (§ 1944 BGB) to disclaim the Erbschaft. There is a serious background to this short deadline: anyone who accepts the inheritance or lets the deadline run also becomes liable for the debts — and does so personally, with their own assets, if no limitation of liability is applied for.

The disclaimer has to be made formally, either on the record at the Nachlassgericht or by means of a publicly certified declaration before a notary. An SMS, an email or an informal letter does not suffice. Anyone living abroad has six months.

When a disclaimer can make sense:

• The Nachlass (estate) is over-indebted (debts exceed assets)
• The situation is unclear and the risk outweighs the benefit
• Tax reasons (for example to safeguard the next heir against Pflichtteil claims — a strategy that almost always requires tax advice)

A Nachlassverzeichnis (inventory of the estate) should be in place before any disclaimer; otherwise the decision is made in the dark. Anyone who wants clarity on the financial situation up front can also apply for Nachlassverwaltung (estate administration) under § 1975 BGB — this limits personal liability without the Erbschaft having to be disclaimed straight away.

Erbschein: yes or no?

The Erbschein is a certificate issued by the Amtsgericht (district court, sitting as Nachlassgericht) confirming that a person is an heir. It is often almost reflexively applied for — even though in many cases it would not legally be necessary.

When the Erbschein is not strictly necessary:

• With a notarised Testament, the opening record from the Nachlassgericht is often sufficient
• Many banks accept this record where the position as heir is unambiguous
• Grundbuchaemter (land registry offices) and insurers also accept the notarised Testament

Where the Erbschein is nevertheless often required in practice:

• With a privatschriftliches Testament (handwritten will without notary)
• In cases of gesetzliche Erbfolge (statutory succession) without a Testament
• Where authorities want to play it safe, even if there is legal room for manoeuvre

The fees follow the GNotKG and depend on the value of the Nachlass: for an estate of EUR 100,000 the cost is around EUR 273; for EUR 500,000 around EUR 935 (one Eidesstattliche Versicherung (sworn statement) plus one Erbschein issue). Before applying, have someone check whether it is really necessary — that often saves several hundred euros.

Erbschaftsteuer notification: 3 months

Every heir has to notify the Erbschaftsteuer event to the tax office within three months of knowledge of the acquisition (§ 30 ErbStG). This means the informal notification of the acquisition — the full tax return follows separately if the tax office requests it. Content of the notification: identity of the deceased, identity of the heir, estimated value of the Nachlass, family relationship.

The actual tax return only follows when the tax office requests it (usually with a deadline of 4 to 6 weeks). Anyone who omits the notification risks late-payment surcharges and, in repeat cases, the accusation of Steuerverkuerzung (tax shortfall) — even when no tax ends up being due because the Freibetrag has not been exceeded.

An in-depth overview of all deadlines and Erbschaftsteuer in detail can be found in the full guide on Erbfall, steps and deadlines from a tax perspective.

Review and terminate contracts

Insurance, subscriptions, rental contract, telephone contract, GEZ (German broadcasting fee) — everything has to be reviewed in the first weeks. Particularly relevant:

• Rental contract: the heirs step into the rental contract, but have a special right of termination (§ 564 BGB) with a statutory notice period of three months to the end of the month
• Life insurance: payout to the designated beneficiary, not to the heir — that is often a different person
• Standing direct debits: check the account statements for the last 6 months, stop unnecessary direct debits
• Memberships: clubs, sports clubs, streaming services — terminate informally, enclosing the Sterbeurkunde

Three terms that are often confused

Most of the confusion arises from three words that sound similar but have completely different functions.

Totenschein (medical death certificate)

Issued by the doctor, usually immediately after death. Documents the death and, as a rule, the cause of death. Mandatory for every further step — without a Totenschein, no funeral, no Standesamt registration, no will-opening procedure. Issue takes a few hours up to a maximum of one day.

Sterbeurkunde

Issued by the Standesamt, usually on the application of the Bestatter on the basis of the Totenschein. The official, certified form of proof of death. The document with which you appear everywhere — bank, insurer, pension insurance, Grundbuchamt, employer, health insurer. Order at least 5 originals — over the coming weeks you will need more originals than you think today.

Erbschein

Issued by the Amtsgericht (Nachlassgericht) on application. Evidences the position as heir: who is an heir, with which share. Not always legally necessary — with a notarised Testament the opening record is often sufficient. In practice, authorities still often request it, even where it would not legally be required. You should be prepared for that. The fees follow the value of the Nachlass and can run into four figures.

Seven mistakes that often happen in practice

From advisory practice: these are the seven mistakes I see most often — and they regularly cost money, time or family peace.

1. Withhold or open the Testament yourself

Anyone holding a Testament has to deliver it to the Nachlassgericht under § 2259 BGB. Even if you suspect or fear what it contains. Withholding or destroying it is a criminal offence as Urkundenunterdrueckung under § 274 StGB — up to three years' imprisonment or a fine.

2. Apply for the Erbschein prematurely

With a notarised Testament, the opening record from the Nachlassgericht is often sufficient. Banks, insurers and the Grundbuchamt accept this in most cases. Anyone who applies for the Erbschein without checking pays fees they could have saved — for a Nachlass value of EUR 500,000 that is almost EUR 1,000.

3. Miss the disclaimer deadline

Six weeks from knowledge is short. Anyone who lets the deadline slip in an emotionally exceptional state, and where the Nachlass is over-indebted, becomes personally liable. For those living abroad: six months (§ 1944 Abs. 3 BGB). In case of doubt: take legal advice before the deadline runs out.

4. Forget the Erbschaftsteuer notification

The notification under § 30 ErbStG is mandatory — even where no tax ends up being due. The tax office today systematically learns of the Erbfall from bank reports, notary reports and changes in the land register. Anyone who omits the notification and is above the Freibetrag risks the accusation of Steuerhinterziehung (tax evasion). Three months from knowledge is enough time, but the deadline is often overlooked.

5. "Keep using" the bank power of attorney after death

A bank power of attorney that survives death remains formally valid — as long as the bank does not know about the death. Anyone who uses it after the death to withdraw money or to secure assets for themselves risks criminal and civil consequences vis-a-vis the co-heirs. Even where there is clear consensus among the heirs: document every movement and coordinate with everyone.

6. Clear the home before the Nachlass is settled

Furniture, jewellery, mementoes, collections — all of these can be subject to a Vermaechtnis (specific bequest). Pflichtteilsergaenzungsansprueche (claims to top up the Pflichtteil) and valuation questions before the tax office also link in to values within the Nachlass. Before any clearance: document the inventory, ideally with photos. Secure valuable items until the position as heir has been formally clarified — no "quick sharing out" among family members.

7. Overlook Pflichtteil claims

Disinherited children, parents and spouses are entitled to the Pflichtteil (compulsory share in the estate) — half of the statutory share, paid in cash. The claim becomes time-barred after three years from knowledge (§ 195 BGB). Anyone who, as heir, fails to check whether persons entitled to the Pflichtteil exist may see unexpected claims years later. More details on the Pflichtteil and its exceptions.

Step by step: cleanly through the first weeks

This sequence works in practice — it spreads the load so that nothing important is missed.

Day 1: doctor, Bestatter, documents

Totenschein via a doctor, instruct a Bestatter, sift through central documents and collect them in one place. Inform family and friends. Authorities can wait today.

Days 2 to 7: Standesamt, Testament, notifications

Registration with the Standesamt (Bestatter usually takes over), order at least 5 Sterbeurkunden. Deliver any existing Testament to the Nachlassgericht. Notify the health insurer, pension insurance, employer. Organise the funeral.

Week 2: inventory of the Nachlass

Accounts, securities accounts, real estate (Grundbuch extracts), insurance policies with beneficiaries, shareholdings — and in parallel: loans, guarantees, outstanding invoices, tax debts. A private Schufa report on the deceased is available through the position as heir. Only once the picture is clear should you decide on acceptance or disclaimer.

Weeks 3 to 5: decision on acceptance or disclaimer

Positive balance → acceptance, possibly with an application for Nachlassverwaltung as a liability shield. Clearly negative balance → disclaimer at the Nachlassgericht. Unclear → apply for Nachlassverwaltung (§ 1975 BGB) without immediately disclaiming.

Within 3 months: Erbschaftsteuer notification

Notification under § 30 ErbStG to the responsible Erbschaftsteuer tax office. Identity of the heir, identity of the deceased, estimated value of the Nachlass, family relationship. The tax return follows only on request.

Ongoing: contracts, authorities, Erbengemeinschaft

Insurance, subscriptions, rental contract, memberships. Where there are several heirs: structure the Erbengemeinschaft (community of heirs). How an Erbengemeinschaft can be wound up — sale, division in kind, Abschichtung or partition by auction depends on the specific assets and the conflict situation.

Frequently asked questions (FAQ)

Who issues the Totenschein, who issues the Sterbeurkunde?

The Totenschein is issued by the doctor, usually within a few hours of death. The Sterbeurkunde is issued by the Standesamt on the basis of the Totenschein. The Sterbeurkunde is the official document with which family members prove the death to banks, insurers and authorities.

How many Sterbeurkunden do I need?

At least 5, realistically more like 7 to 10. Banks, insurers, the pension insurance, the Grundbuchamt, the employer, the health insurer, the Versorgungswerk, and where applicable the Nachlassgericht, as a rule only accept originals, no copies. A reorder costs EUR 12 to EUR 15 per copy and takes days.

Do I need an Erbschein?

Not always. With a notarised Testament, the opening record from the Nachlassgericht is sufficient in many cases. Banks, insurers and the Grundbuchamt accept this most of the time. With a handwritten Testament or under statutory succession without a Testament, the Erbschein is usually required in practice. Authorities often ask for it, even where it would not legally be required — you should be prepared for that.

How long do I have to disclaim the Erbschaft?

Six weeks from knowledge (§ 1944 BGB). If you live abroad, six months. The deadline begins as soon as you know of the death and of your position as heir. Anyone who only knows that someone has died, but does not know that they are inheriting, has no deadline running yet. Anyone in doubt should take legal advice before the deadline expires — an acceptance is practically impossible to reverse after the deadline has run out.

What happens if I forget the Erbschaftsteuer notification?

The notification under § 30 ErbStG is mandatory — even where no tax ends up being due because the Freibetrag is not exceeded. Anyone who omits the notification and is above the Freibetrag risks the accusation of Steuerverkuerzung or, in repeat cases, of Steuerhinterziehung. Late-payment surcharges and delayed-payment interest will certainly arise. Three months from knowledge is the deadline.

When does the funeral have to take place?

This is governed by the Bestattungsgesetz (funeral law) of the respective federal state. Usually 4 to 10 days after death. Bavaria, for example, requires within 96 hours; Bremen allows up to 8 days. In case of delay (for example transfer from abroad) the responsible authority decides on a case-by-case basis.

Who bears the funeral costs?

In principle the heir (§ 1968 BGB). If the Nachlass is not sufficient or heirs disclaim, the duty to bear the costs may pass to the closest family members (§ 1615 Abs. 2 BGB). For recipients of social assistance, the social welfare office may cover the costs of an appropriate funeral (§ 74 SGB XII). Funeral costs are deductible as estate liabilities from the Erbschaftsteuer, with a flat allowance of EUR 10,300 without individual evidence (§ 10 Abs. 5 Nr. 3 ErbStG).

What if I do not even know whether a Testament exists?

At the Zentrales Testamentsregister (central register of testaments) of the Bundesnotarkammer, heirs can request a search on presentation of the Sterbeurkunde, to find out whether the deceased has deposited a Testament or Erbvertrag with a German notary or Amtsgericht. The register has been maintained centrally since 2012 and automatically notifies the responsible Nachlassgericht in the event of death — independent research is not strictly necessary; recommended for safety.

If you need clarity for your specific situation

Every family is different, and so is every Nachlass. International elements (testator or heir abroad), a business in the estate, a patchwork-family element, a Pflichtteil conflict — the checklist helps, but does not replace a conversation about the specific situation.

In my advisory work I see that mistakes usually happen in the first four weeks and become expensive when they are noticed too late. Anyone who asks the right questions early avoids friction losses and protects family wealth.

If needed, arrange a first meeting — non-binding, confidential, on equal footing.

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