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

What needs to be done in the first hours?

In the first hours especially, a clear sequence helps. Four steps come first.

1. Call a doctor: the Totenschein

If the death occurred at home, relatives call the family doctor or the medical on-call service; in a hospital or care home, contact the staff there. Who issues the Totenschein, also called the ärztliche Todesbescheinigung (medical death certificate), is governed by the law of the respective federal state. Ask on site how things proceed.

2. Contact a funeral director

A funeral director (Bestatter) can take over a large part of the organisation, for example transfer of the body, the funeral service, the burial and, depending on what is agreed, dealings with authorities. If the situation allows, compare the services and prices of several providers. Wishes left by the deceased or a pre-arranged funeral contract (Bestattungsvorsorgevertrag) make decisions easier; how a Notfallordner (emergency folder) can be structured is shown in a separate article.

3. Overview of important documents

Find out where the key documents are and note down what you find:

• Identity card and passport of the deceased
• Family record book (Stammbuch) or birth certificate, marriage certificate where applicable
• Insurance policies, for example life, funeral expenses or accident insurance
• Will, inheritance contract (Erbvertrag), lasting power of attorney (Vorsorgevollmacht), advance healthcare directive (Patientenverfügung)
• Bank documents and emergency folder

Open question for review: Whether taking documents or other items from the estate can be treated as acceptance of the inheritance is not answered by the provisions evaluated here. Anyone considering a disclaimer should clarify this before acting.

4. Inform family and friends

Family and close friends should be told promptly, ideally in person or by phone through someone close to them. People first, bureaucracy second.

The first days: civil registry, will, funeral

Reporting the death to the Standesamt

The death must be reported to the Standesamt in whose area the person died no later than the third working day following the death, namely orally or in writing by the persons named in § 29 PStG, or in writing by the institutions named in § 30 Abs. 1 PStG (§ 28 PStG). Whether the funeral director can make the report for you is something to clarify directly with them.

The Standesamt or the funeral director can tell you how to obtain death certificates (Sterbeurkunden). Banks, insurers and authorities may each require their own copies; clarify in advance how many you are likely to need.

Delivering the will to the Nachlassgericht

Anyone who has in their possession a will that has not been placed in special official custody (besondere amtliche Verwahrung) is obliged to deliver it to the Nachlassgericht without undue delay after learning of the death of the testator (§ 2259 Abs. 1 BGB). This applies regardless of what you suspect about its contents. If a will is held in official custody by an authority other than a court, it must be delivered to the Nachlassgericht after the death (Abs. 2).

Anyone who destroys, damages or suppresses a document that does not belong to them at all or not exclusively, with the intention of causing a disadvantage to another, is liable to imprisonment of up to five years or a fine; the attempt is punishable (§ 274 Abs. 1 Nr. 1, Abs. 2 StGB). Whether specific conduct meets this offence is a question of the individual case.

Informing the health insurer, pension insurance and employer

Inform these bodies in writing in the first week and ask each of them which evidence they need:

• Health insurer of the deceased
• Statutory pension insurance: For widows' and widowers' pensions, the pension type factor (Rentenartfaktor) is 1.0 until the end of the third calendar month after the end of the month in which the spouse died; thereafter 0.25 for the small and 0.55 for the large widow's or widower's pension (§ 67 Nr. 5 und 6 SGB VI). This period is often called the Sterbevierteljahr (death quarter). Whether a pension entitlement exists and in what amount is governed by further provisions not evaluated here.
• Versorgungswerk (professional pension scheme), if the deceased was insured there
• Employer, if the deceased was still employed

Organising the funeral

By when the funeral must take place is governed by the funeral law of the respective federal state; the funeral director or the locally competent authority can tell you what applies in your case. Wishes left by the deceased regarding the form of funeral are an important guide.

Which deadlines run after a death?

The deadlines are linked to different events, not all of them to the date of death. The table summarises them according to the statutory wording; details follow below.

On the limitation period for compulsory share claims, see mistake 7.

Disclaimer deadline: six weeks or six months

The disclaimer can only be made within six weeks (§ 1944 BGB). The period begins at the time when the heir obtains knowledge of the accrual and of the ground on which they are called; if they are called by a disposition upon death, it does not begin before the Nachlassgericht has announced the disposition. §§ 206, 210 BGB apply accordingly to the running of the period. The period is six months if the deceased had their last domicile only abroad or if the heir is staying abroad when the period begins.

The disclaimer is made by declaration to the Nachlassgericht, either for recording by the Nachlassgericht or in publicly certified form (§ 1945 BGB). An authorised representative needs a publicly certified power of attorney, which must be attached to the declaration or submitted within the disclaimer period; proof may also be provided by an attached or subsequently submitted notarial certificate. Anyone who has accepted the inheritance or lets the period expire can no longer disclaim; on expiry of the period the inheritance is deemed accepted (§ 1943 BGB).

Before deciding, an overview of the deceased's assets and debts helps; more on disclaiming an inheritance in a separate article. Under § 1975 BGB, the heir's liability for the estate debts is limited to the estate if an estate guardianship for the purpose of satisfying the estate creditors (Nachlassverwaltung, estate administration) has been ordered or estate insolvency proceedings have been opened. How this comes about and how far heirs are liable without such a measure is not answered by the provisions evaluated here; that belongs in individual advice.

Notification to the inheritance tax office: three months

Under § 30 Abs. 1 ErbStG, every acquisition subject to inheritance tax must be notified in writing by the acquirer, or in the case of a Zweckzuwendung by the person charged with it, within three months of obtaining knowledge of the accrual or of the obligation arising, to the tax office responsible for administering inheritance tax.

Exceptions under § 30 Abs. 3 ErbStG: No notification is required if the acquisition is based on a disposition upon death opened by a German court, a German notary or a German consul and the relationship of the acquirer to the deceased is beyond doubt from the disposition. This does not apply if the acquisition includes real property (Grundbesitz), business assets (Betriebsvermögen), shares in corporations that are not subject to the reporting obligation under § 33, or foreign assets (Auslandsvermögen) (sentence 1). Furthermore, no notification is required if a Zweckzuwendung has been recorded by a court or a notary (sentence 2).

Under § 30 Abs. 4 ErbStG, the notification should contain the following information:

1. First name and surname, tax identification number, occupation and address of the deceased and of the acquirer
2. Date and place of death of the deceased
3. Subject matter and value of the acquisition
4. Legal ground of the acquisition, for example statutory succession or legacy (Vermächtnis)
5. Personal relationship of the acquirer to the deceased, for example kinship
6. Previous transfers (Zuwendungen) from the deceased to the acquirer by type, value and date

The tax return is a separate step. Under § 31 Abs. 1 ErbStG, the tax office may demand from anyone involved in an inheritance, regardless of whether they are themselves liable to tax, that they submit a return within a deadline it sets; the deadline must be at least one month. What to do if the notification was missed is covered in the article Inheritance not reported to the tax office.

Tenancy and other contracts

If, on the tenant's death, no persons within the meaning of § 563 BGB enter into the tenancy, or it is not continued with them under § 563a BGB, it is continued with the heir. In that case both the heir and the landlord may terminate the tenancy extraordinarily with the statutory notice period within one month after they have obtained knowledge of the tenant's death and of the fact that no entry into or continuation of the tenancy has taken place (§ 564 BGB).

Also review insurance policies, subscriptions, telephone and membership contracts and ongoing direct debits. Ask insurers who the designated beneficiary is.

Totenschein, Sterbeurkunde, Erbschein: who issues what?

The three terms sound similar but have different functions. For the Totenschein and the Sterbeurkunde, the issuing body remains an open question here.

Seven mistakes that can be avoided

The following mistakes can cost money, time or family peace. With a little order, they can be avoided.

1. Withholding the will

The duty to deliver under § 2259 BGB applies regardless of what you suspect the will contains. The conditions and the criminal law limits under § 274 StGB are set out in the section on the will.

2. Applying for an Erbschein without asking first

Before applying, clarify which body requires which evidence. This avoids an application that would not have been necessary for your purposes.

3. Missing the disclaimer deadline

Six weeks is short, and on expiry of the period the inheritance is deemed accepted. When the period begins and when six months apply is explained in the section on the disclaimer deadline; if in doubt, seek advice before the period expires.

4. Overlooking the notification to the tax office

The notification under § 30 ErbStG has its own deadline of three months; who must notify and when the notification is not required is explained in the section on the notification. Independently of this, the tax office may demand a return under § 31 ErbStG. What to do if the notification was missed is explained in the article Inheritance not reported to the tax office.

5. Using a bank power of attorney on your own after the death

If you hold a power of attorney over the deceased's accounts, coordinate every transaction after the death with all heirs and document every movement.

6. Clearing the home before the estate is settled

Furniture, jewellery, mementos and collections may be subject to a legacy or may be relevant to the value of the acquisition. Document the contents before any clearance, ideally with photos, and do not distribute anything before the position of the heirs has been clarified.

7. Overlooking compulsory share claims

If a descendant, a parent or the spouse of the deceased has been excluded from succession by a disposition upon death, they can demand the Pflichtteil (compulsory share) from the heir; it amounts to half the value of the statutory share (§ 2303 BGB). For parents and spouses, § 1371 BGB remains unaffected under § 2303 Abs. 2 Satz 2 BGB; what follows from this has not been evaluated here. The claim arises with the death (§ 2317 Abs. 1 BGB). The regular limitation period is three years (§ 195 BGB) and, unless another start of limitation is provided for, begins at the end of the year in which the claim arose and the creditor obtained knowledge of the circumstances giving rise to the claim and of the identity of the debtor, or would have obtained such knowledge but for gross negligence (§ 199 Abs. 1 BGB). Claims based on a death (Erbfall) or whose assertion requires knowledge of a disposition upon death become time-barred, regardless of knowledge or grossly negligent lack of knowledge, 30 years after they arose (§ 199 Abs. 3a BGB). More on the Pflichtteil in a separate article.

Step by step through the first weeks

This sequence helps to spread the tasks and keep the deadlines in view.

1. Day 1: doctor, funeral director, documents

Call a doctor, instruct a funeral director, look through the documents and note what is there. Inform family and friends.

2. By the third working day following the death: Standesamt

Make sure the death is reported to the Standesamt of the place of death in time, and clarify how you will obtain death certificates.

3. First week: will, offices, funeral

Deliver a will for which the duty to deliver under § 2259 BGB exists to the Nachlassgericht without undue delay. Inform the health insurer, the pension insurance or Versorgungswerk and the employer. Organise the funeral within the framework of state law.

4. Second week: overview of the estate

Record accounts, securities accounts, real estate, insurance policies and shareholdings, as well as loans, guarantees, outstanding invoices and tax debts. Only with this picture can a decision on acceptance or disclaimer be made.

5. Before the disclaimer period expires: acceptance or disclaimer

Where there are signs of over-indebtedness or the situation is unclear, seek advice before the period expires on whether a disclaimer in the form required by § 1945 BGB or a limitation of liability under § 1975 BGB comes into consideration.

6. Within the three-month period of § 30 ErbStG: check the notification

Check whether a notification is required or is not required under § 30 Abs. 3 ErbStG, and where necessary submit it in writing with the information under Abs. 4. A tax return follows if the tax office demands it.

7. Ongoing: contracts, authorities, community of heirs

Deal with insurance policies, subscriptions, the tenancy (where it is continued with the heir, note the one-month period of § 564 BGB) and memberships. Where there are several heirs: how a community of heirs (Erbengemeinschaft) can be divided is described in a separate article.

The tax procedure after a death, including valuation and the community of heirs, is described in the guide Inheritance: steps and deadlines from a tax perspective.

Frequently asked questions

How long do I have to disclaim the inheritance?

As a rule six weeks, and six months in the cases involving abroad under § 1944 Abs. 3 BGB; the start of the period and the cases involving abroad are explained in the section on the disclaimer deadline. On expiry of the period the inheritance is deemed accepted.

What if the notification to the tax office was missed?

Independently of the notification, the tax office may demand a return under § 31 ErbStG. What to do if the notification was missed is explained in the article Inheritance not reported to the tax office.

Who bears the funeral costs?

The heir bears the costs of the funeral (§ 1968 BGB); if a person entitled to maintenance dies, the person obliged to pay maintenance bears them insofar as payment cannot be obtained from the heir (§ 1615 Abs. 2 BGB), and under § 74 SGB XII the necessary costs of a funeral are covered insofar as the persons obliged to pay cannot reasonably be expected to bear them. For inheritance tax purposes, under § 10 Abs. 5 Nr. 3 ErbStG, unless Abs. 6 to 9 provide otherwise, the costs of the funeral, of an appropriate gravestone and of customary grave maintenance at their capitalised value for an indefinite period are deductible, as are the costs incurred by the acquirer directly in connection with the settlement, regulation or distribution of the estate or with obtaining the acquisition. For these costs, a total amount of 15,000 euros is deducted without proof; costs of administering the estate are not deductible (version retrieved on 11 October 2026).

Do I need an Erbschein?

The Erbschein is issued by the Nachlassgericht upon application. Whether you need one depends on what evidence banks, insurers, the land registry (Grundbuchamt) or other bodies require; which documents they accept instead has not been evaluated here. So ask before applying.

Sources, assumptions and limits of this guide

• Sources: The key provisions are each linked once on gesetze-im-internet.de and are based on the official versions retrieved on 11 October 2026. Provisions to which these norms merely refer, such as §§ 206, 210, 563, 563a and 1371 BGB, §§ 29 and 30 PStG and § 33 ErbStG, have not been evaluated separately.
• Not evaluated: state funeral law (Totenschein, funeral deadlines), further provisions of the Personenstandsgesetz on the Sterbeurkunde, the procedural law on opening a will, evidence requirements of banks, insurers and the land registry, the schedule of costs of the GNotKG (for this reason this guide states no Erbschein costs), the application rule of § 37 ErbStG for older cases, further provisions on heirs' liability and on ordering estate administration, the eligibility conditions for survivors' pensions, case law and administrative guidance.
• Open questions for advice: who issues the Totenschein and the Sterbeurkunde; which evidence suffices instead of an Erbschein; whether taking documents or items can be treated as acceptance of the inheritance; how far heirs are liable without estate administration or estate insolvency; whether special limitation rules apply to a specific claim.
• Limits of advice: This guide reproduces the statutory wording in general terms. It does not replace individual legal or tax advice and does not promise any particular outcome.

If you need clarity for your specific situation

Every family is different, and so is every estate. International elements, a business or real estate in the estate, a blended family or a dispute over the compulsory share: the checklist helps, but does not replace a conversation about the specific situation. Which precautionary documents are still missing in your own situation is shown by the emergency kit check in a few minutes.

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

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