AboutHenning Haarhaus Expertise I am a Certified German Lawyer and a Certified Tax Specialist Solicitor. I practice in German inheritance, inheritance tax law and civil law. I also offer my legal services in the fields of German business, tax & commercial law; e.g. business organisations, contracts; debt collections and international law. I have been working as a German lawyer since 1999 in the forenamed fields.
Experience
Education, credentials and professional experience: - graduated as certified banker in 1989
- passed First State Exam (JD-equivalent) in 1994
- postgraduate judicial service traineeship in Berlin
- passed Final State Exam and admitted to the bar in 1999
- practiced in an internationally operating law and tax consultancy firm in Dresden
- founded the law offices of Henning Haarhaus in 2003
- passed exam on theoretical expertise in the field of tax law in 2004
- passed exam on theoretical expertise in the field of inheritance law in 2005
- awarded the title Certified Tax Expert in 2007
You can find extensive information on German inheritance, real estate and business law in English in the online resource of the law office:
http://www.kanzlei-haarhaus.de
Question Hello,
Late last year, my father, who had been living in Germany since 1966, passed away. My sister and I were specifically named in the will but specified that, if she and I could not agree on the estate dispensation, she would have the last word.
She has decided that a 5th sibling (not named in the will) would receive an equal share of his estate.
1. What are my options?
2. What is German inheritance tax, if any?
3. Does German real estate automatically revert to a German citizen?
My sister says that she has been working with the German consulate in New York.
Thanks for your help,
Ed
Answer I suppose that German inheritance law would apply because American international law (I assume that your fathr was an American or Canadian national) refers this question to th jrisdiction where the deceased had his last residence and where his real estate is located.
1. Your legal options depend on the wording and interpretation of the will. In general, German law does not allow empowerments of third parties by the decedent in his will in order to appoint the individuals who shall be appoitned as inheritors. Wills regelcting this requirement and which cannot be interpreted in a more restricting way could be void.
2. German inheritance taxation depends on the familiar relationship of the inheritor to the deceased and of th value of his share. Moreover, children have a tax exemption of 25.000,00 EURO each.
3. No, anyone can be called to succession. It does not need to be a ermn ctizen.
