BB gets everything

What had happened?

The deceased was the owner of a restaurant. After his death, a note with the words "BB gets everything" was found behind the counter. The document had been dated and signed by the testator. At the time of his death, the testator had a partner. He had no children and was unmarried. His closest living relatives were his nieces and nephews.

The inheritance certificate procedure

The deceased's life partner applied to the probate court for a certificate of inheritance in her name on the basis of voluntary succession. She explained that the testator had always called her "BB" during his lifetime. The nephews and nieces disagreed and took action against the application for a certificate of inheritance. From their point of view, it was not certain whether "BB" actually meant her partner. In addition, the note could not be clearly identified as a will, so that in the end statutory succession applied.

The Westerstede probate court ruled in favor of the nieces and nephews in the first instance, as the judges did not consider the mere note to be an effective will. However, the joy of the legal heirs did not last long.

The partner appealed against the probate court's decision. The Oldenburg Higher Regional Court upheld the appeal and ruled in favor of the partner. The court considered it proven that the formal minimum requirements of a will had been met. This is the handwritten drafting of the will and the testator's signature underneath it. The mandatory provisions of Section 2247 (2) and (3) BGB (signature with first and last name and dating) were also fulfilled.

The judges also found that although the partner was not mentioned by her full name in the will, it could be determined by interpretation that she was the person the testator wanted to appoint as heir. The testator had always used the abbreviation "BB" in his will for the last 30 years.

Inheritance tax

The Higher Regional Court's decision is comprehensible and well-founded. It shows that it is not absolutely necessary to appoint a notary, a lawyer or even a tax advisor to draw up a formally effective will.

So all's well that ends well?

It can be assumed that the testator would have chosen a different form to express his will if he had known the difficulties his partner would have faced in the inheritance certificate proceedings. In addition, the question arises as to whether the inheritance tax consequences (only EUR 20,000.00 allowance, unfavorable tax bracket) were sufficiently taken into account. After all, there were no inheritance tax issues in the present constellation, as the testator was neither married nor had any descendants (children, grandchildren, etc.) and his parents had already predeceased him. Nephews and nieces are not entitled to a compulsory portion.

It therefore remains the case that drawing up an effective will should be possible for most people - even without advice. However, whether this will achieve the desired effects under inheritance law and make optimum use of tax opportunities is another question.

Our experienced specialist lawyers for inheritance law, tax law and commercial and corporate law will be happy to advise you throughout Germany from Frankfurt and Berlin.

Author: Attorney Dr Daniel Elias Serbu