Source: https://www.german-probate-lawyer.com/detail/article/disclaiming-an-inheritance-under-german-law-1917.html
Timestamp: 2019-07-17 19:09:28
Document Index: 115708669

Matched Legal Cases: ['§ 1944', '§ 206', '§ 1944', '§ 1945', '§ 1950', '§ 1953']

a beneficiary (heir or legatee) under a Will or an intestate heir (gesetzlicher Erbe) may want his interest in the estate to pass to his offspring in order to save German inheritance tax,
the testator has ordered durable execution of the estate (Dauertestamentsvollstreckung) with regard to the share of a forced heir and that forced heir wishes to claim the forced share (Pflichtteil) instead of beeing an heir without the right to administer the estate or
The period for disclaiming the inheritance begins on the date on which the heir obtains knowledge of the devolution of the estate and of the reason for his entitlement. See § 1944(2) BGB. In some situations, the deadline is further prolonged. See § 206 and 210 BGB.
If the heir is called to inherit under the terms of a Will, the period does not begin before delivery of a copy of the Will by the probate court (Nachlassgericht). See § 1944(2) BGB.
A valid disclaimer must be made through a declaration to the probate court. However, the heir does not have to travel to the competent probate court, but can notarize the disclaimer declaration in front of a German notary (Notar) or a German Consul. See § 1945 BGB. The German Consul generally does not file the document with the Court, but simply provides the original (and a first certified copy) to the applicant, who must send it to the Court.
With exceptions, the disclaimer must be in whole and unconditionally. See § 1950 BGB.
If an inheritance is effectively disclaimed, the heir is considered predeceased for purposes of determination of the heir. See § 1953 BGB. As a consequence, children of the heir who disclaims the inheritance automatically become heir unless they also disclaim the inheritance. If the children are minor, the parents cannot disclaim the inheritance on their children's behalf without the consent of the court. However, if the child only becomes heir because one of the parents has disclaimed the inheritance, he may disclaim the inheritance without approval of the guardianship court.