Good afternoon.
I am instructed in an estate of a German national who has been resident in the UK for 30 years or so, and made this his permanent home. There was no intention to return to Germany, but he owns a property there which pays a small rent to him.
Deceased is unmarried (divorced) and his former spouse is the sole beneficiary of his estate under his UK Will (made after the divorce was finalised). He had no children, and his parents are still living.
The estate is taxable.
A few questions arise, but perhaps the most important is does anyone have a recommendation for a German lawyer (either here or in Germany) who may be able to assist with the cross-border element of this matter?
Of course, any observations or comments would be welcome.
Many thanks
Damian Lines
Rubin Lewis O’Brien
I am not a German lawyer, but work together with and have otherwise practised law in Germany for almost 40 years. The first question to ask is, where is the property located? Filings for probate of the property (which will not be determined by UK law) need to be filed in the appropriate local jurisdiction by the heirs of the estate. The probate division of the local government will prepare a certificate of inheritance (if requested) and notify the Finanzamt. It is possible the Finanzamt will request information pertaining to the deceased’s worldwise estate since he was still a German citizen. It is important to realise that the heirs of the estate must make all probate filings, since there is no such thing as an estate executor/administrator in Germany.
Thank you for your helpful reply. The property (a small ground floor flat with maisonette above) is located in Germany. Am I to assume that the rules in Germany mean that the beneficiary under the UK Will (the former spouse) will have no interest in the German property? There is also a German account containing EUR10,000 or so.
The local probate office will have to determine what inheritance rights the former spouse has after determining whether there are any family members entitled under forced heirship rules. From what you said that doesn’t appear to be the case. The Will needs to be submitted, in German, to determine if it is acceptable (German translations must be made by translators authorised by the German courts, otherwise they will not be accepted). When I asked where the property is located, I meant where within Germany. Filings need to be made at the probate authority where the property is located. Once the heirs are certified by the probate office, they will be entered as owners of the property at the land registry. They will also be able to deal with the bank account. I would recommend that a local tax advisor be appointed to deal with the matter of German taxes. You should be aware that heirs in Germany also inherit any liabilities of the estate unless they relinquish their rights to assets of the estate.
Thank you for this.
The deceased’s property is in the Manheim area.
Are you - or anyone else - able to recommend a lawyer in Germany who could assist?
Hi, take a look at https://www.zimmerslaw.com/ Clara Bowater should be able to assist.
Best,
Shane