An Advance Healthcare directive allows a person to set out in writing which medical treatments they wish to receive or refuse in specific future situations when they are no longer able to communicate their wishes. Under German law, it is addressed to doctors and must be sufficiently specific to be binding. It is often combined with a health and welfare power of attorney, so that a trusted person can supervise and enforce the directive. We assist you in drafting robust directives tailored to your personal needs under Powers of Attorney & Advance Healthcare Directives.

An Apostille is a simplified form of authentication for public documents (including notarial deeds) used in international legal transactions under the Hague Apostille Convention. The apostille confirms the authenticity of the signature and the official position of the person who signed the document, and the identity of the seal or stamp. It does not certify the substantive correctness of the document. Documents bearing a valid apostille can be used in other member states without further consular legalisation.

In an Asset Deal, the buyer acquires selected assets of a business (for example real estate, machinery, IP rights, contracts) rather than the shares of the company that owns them. Under German law, the transfer of individual assets often requires different formalities (notarial deeds for real estate and certain company shares, simple written agreements for others) and sometimes third-party consents. The notary structures the transfer documents and coordinates registration in public registers such as the Land Register and the Commercial Register.

Asset protection means structuring and safeguarding private and business wealth against liability and enforcement risks. In German civil-law practice this may involve, for example, using companies and partnerships (such as holding structures), foundations, tailored marital property agreements and carefully designed lifetime transfers and gifts. The notary implements the civil-law aspects in enforceable instruments, while tax and insolvency consequences require additional specialist advice.

A Registered Association is a legal entity used mainly for non-commercial, often charitable or social purposes. It acquires legal personality upon registration with the Register of Associations. The association is governed by its statutes, adopted by its members. The notary prepares and files formation documents and amendments to the statutes, particularly when the association holds real estate or manages substantial assets.

A Beneficial Use Right (usufruct) grants a person the right to use an asset owned by someone else and to enjoy the income from it, without becoming the legal owner. In German law, such a right over real estate (Nießbrauch) allows the holder to live in the property or rent it out and collect the rent. It is commonly used when parents transfer property to children but retain the right to occupy or receive rental income. The right is registered in the Land Register and usually lasts for life.

A Bequest is a testamentary gift of a specific asset or right to a beneficiary without making that person an heir. The beneficiary acquires a claim against the heir or heirs to transfer the bequeathed item. Bequests are used to fine‑tune an estate plan, for example to benefit friends, stepchildren or charities without making them full heirs.

A Business Purchase Agreement documents the sale and purchase of a business, either by way of share deal (acquisition of shares in the company) or asset deal (acquisition of selected assets). The agreement typically covers the scope of the business, purchase price mechanics, representations and warranties, covenants, closing conditions and any post‑closing obligations. Depending on what is being transferred, notarization may be mandatory (for example for German limited company shares or real estate). We support you and your advisors in drafting and executing these transaction agreements in the field of Corporate & Transactions.

Business Succession refers to planning and implementing the transfer of a business from one generation or owner to another, either during lifetime or on death. It often involves a combination of corporate restructuring, marital agreements, wills or inheritance contracts and tax planning. The notary designs and executes the necessary civil-law instruments (company resolutions, transfer agreements, wills) in a coordinated way. We specialize in structuring these transitions to preserve your legacy under Lifetime Transfers & Business Succession.

A Capital Increase is an increase of the share capital (for a company limited by shares) or registered capital (for a German GmbH). It can be implemented by cash contributions, contributions in kind (non-cash assets) or capitalisation of reserves. A capital increase requires a notarized shareholders’ or general meeting resolution and registration with the Commercial Register. The notary ensures compliance with statutory capital-maintenance rules and formalities.

A Capital Reduction is the decrease of a company’s share or registered capital. It may be used to cover losses, to simplify the capital structure or, in certain constellations, to return capital to shareholders. Because creditor protection is a central concern, the law requires a notarized resolution, public announcements and observance of waiting periods. The notary drafts the resolutions and coordinates registration and publication.

Cascade incorporation (Kaskadengründung) refers to the staged establishment of several companies within a single incorporation process, for example where a newly incorporated holding GmbH directly incorporates a subsidiary GmbH. Its practical advantage is that, if structured correctly, the share capital can be reused step by step for the incorporation of each subsidiary. This makes cascade incorporation a particularly efficient tool for building holding structures. At the same time, it requires careful corporate and registration law planning, especially with regard to authority of representation before registration, capital contribution and formation costs. We support the legally secure implementation of such structures as part of our GmbH Incorporation.

A Certificate of Enforceability is a special copy of a notarial deed (or court judgment) bearing an enforcement clause, which enables direct enforcement without prior court proceedings. It is issued where the debtor has expressly submitted to immediate enforcement in the notarial deed. With this document, a creditor can commence enforcement, for example by instructing the bailiff or initiating foreclosure.

A Certificate of Inheritance is issued by the probate court and formally records who the heirs are and the shares to which they are entitled. Banks, insurance companies and the Land Register often require this document as proof of succession. The application is usually prepared and certified by a notary, who clarifies the legal situation and collects the necessary evidence. In many cases, a clear notarial will can serve as an alternative to a certificate of inheritance.

A Notarial Certification of a Signature (Unterschriftsbeglaubigung) confirms that a signature on a document has been made by the person named in the document. The notary verifies identity and either witnesses the signature or obtains a personal acknowledgment. The content of the document is generally not reviewed. This form is common for Commercial Register filings and certain powers of attorney.

A Charge over Real Property (Grundpfandrecht) is a non‑possessory security interest over land. The main forms in German law are the land charge (Grundschuld) and the mortgage (Hypothek). They secure repayment obligations and are enforced through foreclosure and forced sale of the property. Such charges must be created in a notarial deed and registered in the Land Register.

Company and Partnership Law governs the formation, organisation, rights and duties of partnerships and companies (for example civil-law partnerships, general and limited partnerships, German limited companies and stock corporations). Many core acts – such as formation, amendments to the articles, capital measures and corporate transformations – must be recorded by a notary and filed with the Commercial Register. The notary ensures that statutory rules and protective mechanisms are observed.

A German Stock Corporation is a company limited by shares which may be listed or privately held. Shareholders generally have limited liability. The company is governed by a management board, a supervisory board and the general meeting. Formation, capital changes and structural measures require notarial deeds and registration.

The Community of Accrued Gains is the default matrimonial property regime under German law if spouses do not sign a marriage contract. Each spouse retains ownership of his or her assets, but when the marriage ends – by divorce or death – the increase in net wealth accumulated by each spouse is compared. The spouse who gained more must share half of the difference with the other (equalisation of accrued gains). This regime combines economic independence during the marriage with a statutory balancing mechanism at the end.

Community of Property is a marital property regime under which most assets of the spouses become joint property, subject to possible exclusions. It is rarely chosen in practice and requires a notarized marriage contract. Because of the extensive co‑ownership and creditor issues, it needs careful planning and detailed drafting.

Condominium Ownership combines separate ownership of a unit (apartment or non‑residential unit) with co‑ownership of the common property (land and structural parts of the building). It is created by a notarial declaration of division and registration of separate units in the Land Register. Each unit can then be independently sold, mortgaged or inherited. In practice, condominium ownership is accompanied by community rules, regular owners’ meetings and condominium fees to cover running costs and reserves for maintenance.

A Contract of Inheritance is a binding agreement about the succession to a person’s estate, concluded between that person and one or more other parties. It must be notarized and often has stronger binding effect than an ordinary will: unilateral revocation is limited. Contracts of inheritance are common in family business succession and care arrangements, where mutual obligations and expectations need to be secured in a binding way.

The Conveyance of Title (Auflassung) is the formal agreement between seller and buyer on the transfer of ownership of a plot of land or a building under German law. It must be declared before a notary and is usually integrated into the notarized sale and purchase deed. In addition to this agreement, registration in the Land Register is required for the legal transfer of title.

Corporate Transformation is the umbrella term for mergers, demergers, hive-downs, spin‑offs and changes of legal form under the German Transformation Act. These processes allow business structures to be reorganised without liquidation and individual transfers at each level. They require detailed notarial documentation and registration and must be coordinated with tax planning and creditor protection rules.

A Declaration of Division is a notarial deed by which a property is divided into separate units and co‑ownership shares, thereby creating condominium ownership. It specifies which rooms belong to which unit, defines the proportionate shares in the common property and typically incorporates or refers to the community rules. It is registered in the Land Register and forms the legal basis for separate ownership of apartments and non‑residential units.

In a Gift with Reserved Usufruct, the donor transfers ownership of an asset (usually real estate) but reserves a lifelong right to use the asset and enjoy its income. This structure is frequently used in lifetime estate planning: for example, parents transfer a house to children while retaining a right to live in it or receive rent. The arrangement is documented in a notarial deed and registered in the Land Register.

A Demerger is a type of corporate reorganisation in which parts of a company’s assets are transferred to one or more other entities. German law distinguishes several forms (split‑up, spin‑off, hive‑down). Demergers require a notarial demerger plan, shareholder resolutions and registration with the Commercial Register. They are often used to separate business lines or prepare a sale.

An Easement is a limited real right over another person’s land that grants positive use (for example a right of way) or imposes restrictions (for example building limitations). In German law, such rights are registered in the Land Register and bind successors in title. They are used, for example, to secure access routes, pipeline rights or height restrictions.

Electronic in-person Notarization is a procedure introduced in Germany as of 29 December 2025 allowing for the digital creation of notarial deeds during a physical appointment before a notary. The parties still appear in person, but the deed itself is created and executed entirely in electronic form. The parties sign on a signature pad, and the notary finalises the deed with a qualified electronic signature replacing handwritten signature and official seal. No paper version is required for legal validity. The legal basis lies in the amended provisions of the German Notarization Act (BeurkG) in conjunction with the EU eIDAS Regulation. Identity verification, mandatory legal advice and the full evidentiary value of the deed remain fully preserved.

An Enforceable Notarial Deed is a notarial instrument in which a debtor acknowledges an obligation (for example to pay a certain amount) and submits to immediate enforcement. With an enforceable copy (certificate of enforceability), the creditor can pursue enforcement without having to bring a separate court action. This offers a fast and cost‑effective way to secure obligations in transactions.

Estate Administration by an Executor means that the testator appoints a person in the will to administer and distribute the estate. The executor ensures that debts are paid, legacies are fulfilled and the estate is distributed according to the will. In complex estates, or where minors or vulnerable beneficiaries are involved, executorship can be a valuable tool to avoid conflicts and ensure professional management.

The European Certificate of Succession is a standardised document under the EU Succession Regulation used to prove a person’s status as heir, legatee, executor or administrator in other EU member states. It facilitates cross‑border estate administration by providing a single certificate that is recognised across participating states, alongside national certificates of inheritance.

The European Succession Regulation (EU 650/2012) harmonises conflict-of-law and jurisdiction rules for cross-border successions within most EU member states. As a basic rule, the law of the deceased’s habitual residence applies, but certain choices of law are allowed (usually the law of the deceased’s nationality). The regulation has a major impact on estate planning for individuals with cross-border connections.

The Forced Heirship Share is a statutory minimum share of an estate for close family members (usually children and the surviving spouse) if they are excluded or disadvantaged in the will. It takes the form of a monetary claim against the heir or heirs. The amount is usually half of the statutory share that the person would have received under intestacy rules.

A Foundation is a legal entity created by dedicating assets to a specific purpose, governed by a charter and statutes rather than members or shareholders. Foundations can pursue charitable, public or private (family) purposes. In Germany they require recognition by the competent authority. The notary drafts the foundation deed, statutes and related documents and coordinates the recognition process.

A General Power of Attorney authorises the attorney to act on behalf of the principal in virtually all legal and financial matters. In Germany it is often used as a comprehensive power for incapacity and for business purposes. Because of its breadth and the risk of abuse, it should usually be notarized and carefully drafted, with the choice of attorney made with great care. A general power of attorney is frequently combined with a specific lasting power of attorney for health and personal matters. We design these critical instruments with precision to ensure your future security under Powers of Attorney & Advance Healthcare Directives.

A Ground Lease Right gives the holder the right to construct and use a building on land owned by someone else, usually in return for an annual ground rent. The right is independent of the landowner and can be sold or mortgaged. It is recorded in a separate section of the Land Register. It is broadly comparable to long leases or ground lease structures in common-law systems.

The notary is legally obliged to verify the identity of all parties to a transaction. This is done by inspecting official identity documents (passport or national ID card). For companies and other entities, the notary also checks representation authority by examining register excerpts or powers of attorney. This verification is an important part of anti-money laundering and fraud-prevention measures.

A Joint Will of Spouses is a will made together by spouses or registered partners. The most common form in Germany is the "Berlin Will", in which spouses appoint each other as sole heirs and their children as final heirs after the second death. Such wills can create binding effects after the first death, limiting the survivor’s freedom to change the arrangements. They are powerful planning tools but require careful advice, especially regarding forced heirship and inheritance tax. In most cases, it is advisable to combine a "Berlin Will" with a so-called "Super Legacy".

A Land Charge is the predominant form of security over land used in Germany. Unlike a mortgage, it is not legally tied to a specific loan. It can therefore be reused to secure different or additional obligations. Creation of a land charge requires a notarized instrument and registration in the Land Register.

The Land Register is an official public register maintained by local courts, recording ownership and encumbrances affecting real property. It enjoys "public faith": within statutory limits, parties can rely on its correctness. The notary prepares and files the applications for entries and explains the content and implications of Land Register entries to the parties.

Legalisation is the process by which a consulate or embassy confirms the authenticity of a public document for use in a foreign country that does not participate in the Hague Apostille Convention. Typically, the document is first certified by domestic authorities and then presented to the foreign consulate, which confirms the signature and capacity of the issuing officer.

The List of Shareholders is an official document filed with the Commercial Register showing the current shareholders of a German limited liability company (GmbH) and their shareholdings. The list must be updated by a notary following formation, transfers of shares and capital changes. Being listed is essential for exercising shareholder rights.

A Marriage Contract is a notarized agreement between (prospective) spouses in which they agree on their matrimonial property regime and, where appropriate, other financial arrangements for the marriage and its potential breakdown. It can confirm or modify the default community of accrued gains, introduce separation of property, or adapt rules for specific assets such as business interests. Courts can review unfair contracts and adjust them in exceptional cases. We offer independent, balanced drafting to establish clear parameters under Marital Agreements & Matrimonial Property Regimes.

The Matrimonial Property Regime determines how spouses’ assets are treated during marriage and on divorce or death. German law provides for several regimes: community of accrued gains (default), separation of property and community of property. Spouses may tailor or change their regime by notarized marriage contract, always subject to fairness and public-policy limits.

German law grants municipalities and sometimes other public bodies a statutory pre‑emption right over certain property transactions. Before a sale becomes fully effective, the municipality must be given an opportunity to exercise or waive its right. The notary notifies the municipality and ensures that any required clearance is obtained.

Notarial Custody means that the notary holds original documents (wills, inheritance contracts, powers of attorney, etc.) in secure custody. Deposited wills are reported to the Central Register of Wills, ensuring that they are discovered and opened by the probate court on death. Custody protects against loss, forgery and unauthorised access.

A Notarial Deed is a legal instrument drawn up and executed before a German civil-law notary (Notar) acting in an official capacity. Unlike a notary public in many common-law jurisdictions, a German notary is a highly qualified, impartial legal advisor. He or she drafts the deed, reads it out in full, explains the contents, answers questions and ensures that the transaction is lawful and balanced. Under German law, a notarial deed is required for many key transactions, in particular real estate sales, incorporation of companies (such as a GmbH or UG), transfers of shares in a GmbH, marriage contracts and notarial wills. The deed has strong evidentiary value in court and can often be made directly enforceable if the debtor submits to immediate enforcement in the deed.

Notarial Fees are strictly regulated by the German Court and Notary Fees Act (GNotKG). They depend primarily on the value of the transaction (the "notarial value basis") and on the type of notarial activity. Fees are uniform throughout Germany; individual fee negotiations are not permitted.

The Notarial Online Procedure is a secure video‑based system operated by the Federal Chamber of Notaries for certain transactions requiring notarization. Currently, its scope is limited mainly to company law (for example incorporation of a GmbH and Commercial Register filings). Parties identify themselves using electronic ID and use qualified electronic signatures. The notary still explains and records the transaction, but without physical attendance. This offers a highly convenient, fully digital route for your GmbH Incorporation.

A Notarial Power of Attorney is a power of attorney granted in a notarial deed. It offers enhanced evidentiary value, more reliable identification of the grantor and often wider acceptance by banks, authorities and courts. It is particularly common for comprehensive lasting powers of attorney and for powers used in property and company transactions.

Notarization is the legally required notarial form for certain legal transactions. It ensures legal clarity and protects all parties involved. The notary explains the content of the document and answers any questions. In addition, the notary checks the legal validity of the transaction. Notarization gives the contract special evidentiary weight and binding effect.

The Owners’ Meeting is the general meeting of apartment owners in a condominium. It adopts resolutions on maintenance, annual budgets, appointment and removal of the manager and other collective matters. Resolutions, properly adopted, bind all owners and future purchasers.

A Pre‑emption Right grants its holder the right to step into a purchase contract and acquire the asset on the same terms as agreed between seller and third-party buyer. In German law, contractual pre‑emption rights over land must generally be notarized and registered in the Land Register to be effective against successors in title. In addition, statutory pre‑emption rights exist, for example for municipalities in certain real estate transactions.

A Priority Notice in the Land Register secures the buyer’s contractual claim to transfer of title to real property. Once registered, it prevents the seller from disposing of the property in a way that would frustrate the buyer’s claim (for example by selling to someone else or creating new conflicting encumbrances). It is a central protection mechanism in any Real Estate Purchase.

A Real Burden is a right registered against land which obliges the current owner to provide recurring performances (for example an annuity or periodic maintenance services) to the beneficiary. It is used, for example, to secure lifetime support obligations in family arrangements or to secure instalment payments of a purchase price.

Under German law, any Sale and Purchase of Real Estate must be concluded before a notary. The notarial deed describes the parties and the property in detail, sets out the purchase price and payment conditions, allocates risks and benefits, and contains the conveyance (agreement to transfer title) and applications for registration. The notary acts as an impartial drafter and coordinator of the entire transaction and ensures that the structure is legally sound. We guide both buyers and sellers safely through every step of a Real Estate Purchase.

Rights of Residence grant a person the personal right to live in a particular dwelling or part of a building, commonly for life. They are non-transferable, non-heritable and registered in the Land Register. They are often reserved by parents when transferring property to children.

In a Share Deal, the buyer acquires shares in a company and thereby indirectly acquires the business and its assets. The legal entity remains unchanged; only the shareholder structure changes. For non‑listed German companies, share purchase agreements are often notarized, particularly where GmbH shares or significant structural changes are involved.

A Share in a German limited company (GmbH) represents a shareholder’s participation and determines voting and profit rights. Transfers of such shares must be notarized. The notary records the transfer, updates the list of shareholders and files changes with the Commercial Register. This structure is a central component of any GmbH Incorporation in Germany.

A Special Needs Will is a will designed to provide for a disabled beneficiary who relies on public support, without causing loss of benefits. It typically uses combinations of life interests, substitute heirs and executorship to ensure that the beneficiary has access to benefits without being forced to exhaust the inherited assets for basic needs. This is a highly specialised area requiring detailed advice.

Statutory Inheritance Rules apply where a person dies without a valid will or inheritance contract. They rank relatives and the surviving spouse according to degrees of kinship and the matrimonial property regime. In many modern family constellations they do not reflect the wishes of the deceased, so individual planning is often recommended.

Subordination means that the holder of an existing property right agrees that another right shall rank ahead of his in the Land Register. This is often required when refinancing or rearranging security packages. The agreement has to be notarized and registered in the Land Register.

A Super Legacy (Supervermächtnis) is a specific German estate-planning technique developed by case law and legal literature. It allows the testator to give an heir wide powers to rearrange the estate after the testator’s death by granting that heir a very flexible legacy. Typically, the Super Legacy is structured as a special type of Bequest so that the heir is both heir and legatee at the same time. As legatee, the heir receives a comprehensive power to allocate assets within the family, make additional gifts out of the estate or adjust distributions in light of circumstances existing only after the testator’s death. Because a Super Legacy significantly increases the discretionary powers of one person, it must be carefully drafted to remain compatible with mandatory rules on forced heirship (Pflichtteil), taxation and public policy. It is usually implemented in a notarial will or inheritance contract and should only be used after detailed individual advice. This sophisticated tool is a cornerstone of our advisory services in Tax-efficient Structuring.

A Notarial Will is drafted, explained and executed before a notary. It offers high legal certainty, avoids common formal errors and is registered in the Central Register of Wills. In practice, a clear notarial will often eliminate the need for a separate certificate of inheritance, as banks and the Land Register typically accept it as sufficient proof of inheritance. Setting up a notarial will is an essential pillar of proactive estate planning; explore your options under Wills & Contracts of Inheritance.

A Holographic Will is entirely handwritten and signed by the testator. It does not require a notary, but must be clearly identifiable as a will and should contain date and place. While simple to make, such wills are more vulnerable to formal defects and interpretation problems than notarial wills. They are also not accepted as proof of inheritance by banks and the Land Register, which is why the heirs will in most cases have to obtain a certificate of inheritance.