Inheritance Law Guide
Intestate succession
without a will.
When someone dies without a will, the law decides on the estate. Who then inherits, in what order and at what quota, is governed by the German Civil Code (BGB). This guide explains the orders, the spousal inheritance right and the most common myths, with every section to look up.
In short
Who inherits without a will?
Without a will, the law decides who inherits. The heirs are the closest relatives in a fixed order plus the surviving spouse. Children form the first order and inherit in equal shares. In the statutory property regime the spouse receives half of the estate alongside children, and three quarters alongside more distant relatives. Unmarried partners and non-adopted stepchildren receive nothing. If there are no relatives and no spouse, the state inherits.
Overview
Inheritance quotas at a glance
The quotas apply to the statutory property regime of the Zugewinngemeinschaft (community of accrued gains), that is the normal case without a marriage contract. The spouse's quarter from the flat-rate equalisation of accrued gains (§1371 Abs. 1 BGB) is already included.
| Constellation | Spouse | Relatives | Basis |
|---|---|---|---|
| Spouse and children | 1/2 | 1/2 (children in equal shares) | §1931 I, §1371 I, §1924 |
| Spouse and parents or siblings | 3/4 | 1/4 | §1931 I, §1371 I, §1925 |
| Spouse and grandparents | 3/4 | 1/4 | §1931 I, §1371 I, §1926 |
| Spouse alone (no relatives of 1st or 2nd order, no grandparents) | all | - | §1931 II |
| Only children, no spouse | - | all (in equal shares) | §1924 |
| No one present | - | the state (Bundesland, then Bund) | §1936 |
Source: §§1924 to 1936 BGB, statutory property regime
The order system
The three orders
The BGB calls relatives to inherit in a fixed sequence. If a relative of a nearer order is alive, all more distant orders are completely excluded (§1930 BGB).
| Order | Who belongs to it | Basis |
|---|---|---|
| First order | Children, grandchildren, great-grandchildren (all descendants) | §1924 BGB |
| Second order | Parents and their descendants: siblings, nieces, nephews | §1925 BGB |
| Third order | Grandparents and their descendants: uncles, aunts, cousins | §1926 BGB |
Worked example
Spouse and two children
A married deceased in the statutory property regime leaves an estate of 800,000 euros, a wife and two children. No will.
Wife
1/4 statutory share (§1931 I) + 1/4 accrued gains (§1371 I)
400,000 euros
1/2
Child 1
Half the estate divided by two children (§1924 IV)
200,000 euros
1/4
Child 2
Half the estate divided by two children (§1924 IV)
200,000 euros
1/4
Note: Had the spouses agreed separation of property, the wife and children would each take one third, so about 266,667 euros each (§1931 Abs. 4 BGB). Inheritance tax only arises above the allowances, from 500,000 euros for the spouse and from 400,000 euros for children (§16 ErbStG).
Frequent questions
Understanding intestate succession
Who inherits if there is no will?
Without a will or inheritance contract, German intestate succession (gesetzliche Erbfolge) under the BGB applies. The heirs are the relatives in a fixed order of ranks plus the surviving spouse. On death the entire estate passes to the heirs as a whole (§1922 BGB). Descendants form the first order (§1924 BGB), parents and siblings the second (§1925 BGB), grandparents the third (§1926 BGB). A nearer order completely excludes every more distant one (§1930 BGB).
How much does the spouse inherit without a will?
In the statutory matrimonial property regime of the Zugewinngemeinschaft (community of accrued gains), the spouse inherits half of the estate alongside children: one quarter as the statutory share (§1931 Abs. 1 BGB) and a further quarter as a flat-rate equalisation of accrued gains (§1371 Abs. 1 BGB). Alongside heirs of the second order or grandparents, the spouse receives three quarters. If there are no relatives of the first or second order and no grandparents, the spouse inherits alone (§1931 Abs. 2 BGB).
What do the orders in German inheritance law mean?
The BGB sorts relatives into orders. The first order comprises the descendants of the deceased, that is children and grandchildren (§1924 BGB). The second order is the parents and their descendants, that is siblings, nieces and nephews (§1925 BGB). The third order is the grandparents and their descendants (§1926 BGB). As long as a relative of an earlier order is alive, all relatives of the later orders are excluded from the inheritance (§1930 BGB).
Do children inherit in equal shares?
Yes. Several children of the deceased inherit in equal shares (§1924 Abs. 4 BGB). If a child has died before the deceased, that child's own descendants take its place and divide its share. The BGB calls this succession by branches (Erbfolge nach Stämmen, §1924 Abs. 3 BGB). Children born inside and outside marriage are equal under inheritance law. Adopted children inherit like biological children.
Does an unmarried partner inherit without a will?
No. Intestate succession recognises only relatives, the spouse and the registered civil partner. An unmarried partner inherits nothing without a will, even after a decades-long relationship. The same applies to stepchildren who have not been adopted. Anyone who wants to provide for a partner needs a will or an inheritance contract.
What happens if there are no relatives and no spouse?
If no relative, no spouse and no registered civil partner can be found, the state inherits. The statutory heir is then the federal state (Bundesland) in which the deceased last lived, or the Federation (Bund) as a fallback (§1936 BGB). The treasury is liable only up to the value of the estate, never with its own assets.
Does separation of property change the spouse's quota?
Yes. Where separation of property (Gütertrennung) has been agreed, the flat-rate quarter for accrued gains falls away. If the spouse meets one or two children, they inherit in equal shares, so the spouse takes half or one third (§1931 Abs. 4 BGB). With three or more children, the spouse keeps the statutory quarter under §1931 Abs. 1 BGB.
How do intestate succession and the Pflichtteil differ?
Intestate succession determines who inherits without a will and at what quota. The Pflichtteil (compulsory share) only applies once a close relative has been disinherited by will. It amounts to half of the statutory share and is a pure monetary claim against the heirs (§2303 BGB). Anyone who becomes a statutory heir receives the full share and has no need for the Pflichtteil at all.
Keep calculating
Matching calculators
Pflichtteil Calculator
If a close relative has been disinherited, they are entitled to the Pflichtteil (compulsory share): half of the statutory share under §2303 BGB. Calculate it here.
Open calculatorInheritance Tax Calculator
Allowances, tax class and estimated German inheritance tax at a glance. You now know who inherits what, here comes the tax.
Open calculatorIntestate succession rarely matches your wishes.
Shape it yourself.
Intestate succession distributes bluntly: the partner without a marriage certificate gets nothing, children inherit alongside the spouse, and compulsory shares arise. In a personal conversation I show you how a will or inheritance contract orders your estate truly according to your wishes and saves tax.