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Wills & Contracts of Inheritance

Planning ahead. Preserving family harmony. Protecting your assets.
Wills & Contracts of Inheritance
Planning ahead. Preserving family harmony. Protecting your assets.

Wills & Contracts of Inheritance

Planning ahead. Preserving family harmony. Protecting your assets.

Planning your estate is one of the most personal and important legal decisions you will make. Without a will or other testamentary disposition, German statutory succession rules apply, which often do not reflect individual wishes or economic realities. As a civil law notary in Frankfurt am Main, I help you design wills and contracts of inheritance as part of a bespoke, legally robust solution that preserves family harmony and protects your assets.

Holistic estate planning: The bigger picture

A legally secure will is essential, but should never be considered in isolation. Thoughtful estate planning ideally starts during your lifetime. By structuring your assets in advance, you can reduce inheritance tax and avoid later conflicts among heirs. → Learn more about lifetime transfers and business succession.

Expertise for complex estates

For clients with larger or more complex asset structures, tax-efficient estate planning strategies are often particularly relevant. The Super Legacy (Supervermächtnis) is only one component of a comprehensive overall strategy. Additional instruments such as the marital property regime shift (Güterstandsschaukel) or the family home shift (Familienheimschaukel) may also be considered in order to fully optimise the use of tax allowances during lifetime or upon death.

In coordination with your tax advisors, we develop a structure in which civil law and tax effects are precisely aligned with one another. → Learn more about tax‑efficient family and estate planning.

FAQ

Will or contract of inheritance – what is the difference?

Both instruments serve to determine who is to inherit, but they differ in their binding nature:

  • Will (Testament): A will may be made unilaterally (by one person) or jointly (by spouses or registered partners). It can, in principle, be changed or revoked at any time, subject to legal restrictions on joint wills.
  • Contract of inheritance (Erbvertrag): This is a binding contract between two or more persons regulating inheritance matters. It is particularly useful if the beneficiary provides consideration (e.g. care obligations) or if unmarried couples wish to set up mutual protection.

For clients from common law jurisdictions: a contract of inheritance is a uniquely German (and civil‑law) concept that creates binding succession rights and can limit later changes, unlike a typical common law will.

Strategic tools: “Berlin will” & Super‑Legacy

For married couples with children, the so‑called “Berlin will” (Berliner Testament) is the classic model: each spouse appoints the other as sole heir; the children inherit as final beneficiaries after both parents have died.

  • The tax risk: For larger estates, this structure can waste the children’s tax allowances on the first death, as they only inherit on the second death.
  • The solution: Super‑Legacy (Supervermächtnis – a discretionary, flexible legacy)
    We enhance the Berlin will with a Super‑Legacy, a highly flexible instrument of German estate planning which allows the surviving spouse to decide at their discretion how much each child should receive on the first death:
    • Tax optimization: The surviving spouse can decide whether and to what extent assets shall already pass to the children on the first death, thereby making optimal use of the children’s personal allowances (currently EUR 400,000 per child and per parent).
    • Maximum flexibility: Allocation can be tailored to the children’s situation at the time of death.
    • Control: The surviving spouse retains control over the estate and does not become financially overexposed too early.

Why use a civil law notary?

Common pitfalls of informal wills: A handwritten or “home‑made” will carries considerable risks:

  • Ambiguous wording: This often leads to lengthy interpretation disputes before the probate court.
  • Challenges to capacity: The testator’s capacity may be questioned after the fact, especially in case of illness or advanced age.
  • Costs of a grant of probate: A notarial will typically replaces the need for a separate certificate of inheritance (Erbschein), significantly speeding up the administration of the estate. In many cases, notarial costs are lower than the cost and effort of obtaining a certificate of inheritance if no notarial will exists.

Process, safekeeping & registration

  • Initial consultation

    We discuss your family situation and determine which parts of your estate should potentially be transferred during your lifetime.

  • Drafting

    We prepare a legally sound deed, taking into account tax aspects in coordination with your advisors.

  • Notarization

    During the meeting, we explain each clause in detail and ensure you fully understand the implications.

  • Safekeeping and registration

    We arrange for official safekeeping with the probate court and registration in the Central Register of Wills (Zentrales Testamentsregister – ZTR). This guarantees that your will is found and opened when the time comes

Your next steps

If you would like to regulate your estate in a legally secure manner and structure your assets for the next generation, we are happy to provide in depth advice. You are welcome to visit us in our offices in Frankfurt’s Nordend. We assist you in devising and formalizing your estate plan – personally, independently and discreetly.

Arrange consultation
Dr. Andreas Hitzel, LL.M (Cambridge)

Dr. Andreas Hitzel, LL.M. (Cantab.)
Your notary in Frankfurt

Our modern offices in Frankfurt’s Nordend (Holzhausenviertel) provide the ideal setting for notarizations and advisory meetings – including those involving multiple parties, family members or professional advisors.

Thanks to our central location in Frankfurt, the notarial office is easily accessible from across the city and the wider Rhine-Main region. We would be pleased to support you in structuring your last will and testament and your succession planning.

Contact
ADDRESS
Dr. Andreas Hitzel, LL.M. (Cantab.)
Holzhausenstrasse 19
60322 Frankfurt
CONTACT

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T: +49 (0)69 3008898-0
F: +49 (0)69 3008898-2

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