According to recent surveys, about one in four people in Germany has made a will or concluded an inheritance contract. The will determines who inherits which assets in the event of death and/or which person is used as sole heir or heir. For it to be effective, however, it is important to draw up the will correctly. In addition to formal requirements, it must also be noted that certain persons (so-called persons entitled to a compulsory share) cannot be completely excluded from the succession.
1. The Central Content of a Testament
The purpose of the will is to record the last will of the deceased and to be able to understand it even after death. The focus is on the identification of heirs, with the principle that both an individual and several persons can be designated as heirs. Possible formulations are, for example:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.