International inheritance law

International inheritance law refers to inheritance cases in which several countries are involved. In today's interconnected, globalized world, such cross-border inheritance cases with an international dimension are becoming increasingly common.

When does an international inheritance case occur?

On the one hand, this can be the case if a German testator (also) has assets abroad or his heirs do not live in Germany.

The same applies to cases in which a foreign testator (also) has assets in Germany or his heirs live in Germany.

In such constellations, the applicable law must be examined in accordance with so-called conflict of laws provisions.

European Succession Regulation

Within the European Union, the EU Succession Regulation (EuErbVO) is decisive for this. This is generally based on the law of the country in which the deceased had their last habitual residence at the time of death, Article 21 of the EU Succession Regulation.

However, the deceased may choose a different law if they are a national of that country, Article 22(1) of the Regulation. The choice of law must be either express or implied from the circumstances, Article 22(2) of the Regulation.

The purpose of these conflict-of-law rules of the EU Succession Regulation is to ensure that a single legal system applies to the succession as a whole.

Third countries and division of estates

However, if succession cases occur with links to third countries outside the European Union, this can lead to a division of the estate in certain situations. This means that different legal systems apply to different parts of the estate. For example, in one case the succession for the assets in Germany may be governed by German inheritance law and for the US assets by US inheritance law.

This is often the case, especially if there is real estate in the estate, as this is often governed by the law of the country in which the property is located under foreign conflict of laws rules. When planning succession, the question often arises as to how to deal with this situation under inheritance law. Should you draw up a will that covers everything or would it be better to draw up a separate will for each legal system?

Certificate of inheritance, foreign law certificate of inheritance, European Certificate of Succession

In Germany, proof of inheritance is usually provided by means of a certificate of inheritance.

In cross-border inheritance cases within the European Union, a European Certificate of Succession is applied for, as this is recognized in all member states and therefore no different certificates of inheritance are required in the respective state, Article 62 to Article 73 of the European Succession Regulation.

In cases involving third countries, a so-called foreign certificate of inheritance will often be required in Germany to implement the succession.

Especially in international inheritance law, it is essential to be advised by experienced specialist lawyers. We at sherb, with our highly specialized lawyers for inheritance law and tax law, are happy to support you from Frankfurt am Main and Berlin nationwide.