Inheritance Tax

Each inheritance is connected to the tiresome subject legacy tax. If the inheritance once occurred, nothing can be changed at the incurred tax liability. If legacy tax should be avoided, this must be done on drafting the will or testamentary contract.

Spouses often employ a common will, the so-called Berliner Testament. This means that the spouses insert themselves mutually, children should inherit only when both are deceased. By disinheritance of children in the first inheritance, all of the assets of the deceased spouse is transferred to the other spouse, to be passed then to the children in the second inheritance. In many cases, that perfect. For bigger assets, however, inheritance tax might occur that could be avoided.

We advise you in drafting your will or testamentary contract including legacy tax. Please note: A cure after opening of the succession is not possible.


FMR Rechtsanwälte
Erkrather Straße 220 b
40233 Düsseldorf


Phone: +49(0)211 / 88 00 588
Fax:       +49(0)211 / 83 69 111
E-Mail: info@fmr-kanzlei.de