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
Expert: Henning Haarhaus Date: 7/10/2008 Subject: Inheritance Law
Question Hello
My husband and I have lived in Germany for 2 years. We have purchased a house here. At the moment we believe we will probably die in Germany. We have a son in England.
I understand under German Law a percentage of any assets can be claimed by a child on the death of the first parent. For us this would cause financial hardship for the surviving spouse or partner. I have been told we cannot make a Berliner Testament as it is not recognised under British Law. However I have been told probate would be given under German Law.
How can we draft a Will leaving the assets to the surviving partner in full but on the death of the surviving partner to be inherited by our son completely?
I apologise for writing in English. We have learnt some German but its not good enough for legal matters.
Thank you for reading this email and we appreciate any answer you may offer
Answer In principle, there is no way to evade the rules of compulsory portion - in spite of purchasing land in another jurisdiction perhaps. Maybe you misunderstood the rules regarding the compulsory share in somway. The child who is entitled a compulsory share is not deemed a regular inheritor. He does not participate in the assets forming the estate but is entitled money claim only. If the decedant has not owned much property his respective claim would be small, too. In regard to goods which are indispensable for life, such as a flat, a bill on the reform of the compulsory share is pending in the Bundestag right now providing regulations on the deferment of payment.
