Inheritance in Germany while living abroad: how to keep track of letters from German authorities

Why is inheriting from abroad a challenge?

A death in the family is always hard. If you live abroad and inherit in Germany, a bureaucratic challenge comes on top of the grief: the procedure for a certificate of inheritance (Erbschein), the probate court (Nachlassgericht), inheritance tax (Erbschaftsteuer), changes to the land register (Grundbuch). All of it runs through German authorities, most of it arrives by post, and much of it has deadlines.

A great deal of wealth changes hands in Germany every year: in a 2017 study for the Hans Böckler Foundation, DIW Berlin estimated that from 2012 to 2027 up to €400 billion a year could be inherited or given away. In cross-border cases, the risk of missing an important deadline is especially high, because probate courts and tax offices communicate mainly by post.

And that is exactly the problem: the authorities send their letters to an address in Germany, which you may no longer have.

Which authorities are involved?

Several bodies are usually involved in an inheritance with a foreign connection.

1. The probate court

The probate court at the deceased's last habitual residence (§ 343 FamFG) is responsible for:

• Opening the will (Testamentseröffnung): every will is opened, and the heirs are informed
• The certificate of inheritance procedure: if there is no notarial will, you will often need a certificate of inheritance to prove that you are an heir
• An inventory of the estate (Nachlassverzeichnis): at the request of heirs or creditors

2. The tax office (inheritance tax)

The tax office (Finanzamt) responsible for inheritance tax deals with:

• The inheritance tax return: it must be filed within the deadline the tax office sets
• The inheritance tax assessment notice (Erbschaftsteuerbescheid): it sets the tax and the payment deadline
• Follow-up requests: if information is missing or incomplete

3. The land registry

If the estate includes real estate, the land registry (Grundbuchamt) is involved:

• Correcting the land register (Grundbuchberichtigung): the heir or heirs are entered as the new owners
• Notices of entry: confirmation that the change has been made

4. Other bodies

• Banks and insurers (closing accounts, payouts)
• Landlords or property managers
• The German pension insurance (Deutsche Rentenversicherung), for example to reclaim pension payments made after the death

Which deadlines run in an inheritance?

Several deadlines run at the same time, and some of them cannot be extended.

Notifying the tax office: You must notify the tax office in writing of what you have inherited within three months of learning about it (§ 30 (1) Inheritance and Gift Tax Act, ErbStG). There are exceptions, for example when a German court, a German notary or a German consul has opened a will that clearly shows your relationship to the deceased. These exceptions do not apply if the estate includes, among other things, real estate, business assets or assets abroad (§ 30 (3) ErbStG).

The inheritance tax return: The tax office can ask you to file an inheritance tax return. It sets the deadline itself, and the deadline must be at least one month (§ 31 (1) ErbStG). An extension is possible, but you have to apply for it.

Disclaiming the inheritance (Ausschlagung): If you want to disclaim the inheritance, for example because the estate has more debts than assets, you normally have only six weeks. The period is six months if the deceased's last residence was only abroad, or if you are abroad when the period starts (§ 1944 German Civil Code, BGB).

When the period starts: it starts when you learn of the death and of the reason why you are an heir. If you inherit under a will, it starts at the earliest when the probate court has announced the will.

Objection: You can lodge an objection (Einspruch) against an inheritance tax assessment notice within one month (§ 355 German Fiscal Code, AO). After that, the notice becomes final.

Compulsory share (Pflichtteil): If a will has excluded you, your claim to the compulsory share becomes time-barred after three years (§ 195 BGB). The period starts at the end of the year in which you learned of the death and of the provision that excludes you (§ 199 (1) BGB).

Why do heirs abroad learn about letters too late?

The biggest risk for heirs abroad: you learn about official letters too late. The probate court sends the notice that the will has been opened to the last known address. The tax office sends its request to file an inheritance tax return by post, and deemed delivery (Zugangsfiktion) applies:

• Letters from German courts and authorities can count as delivered after set periods
• What counts is the deemed date, not the day you read the letter
• Deadlines start to run from this deemed delivery

One month for letters abroad: for example, a tax office letter posted to an address abroad counts as delivered one month after it was posted, unless it arrives later or not at all (§ 122 (2) AO). More on how this works: German tax deadlines and deemed delivery.

How can you plan ahead with PortoDoc?

You can plan ahead, even though you cannot know when an inheritance will happen. With PortoDoc you get your postal address in Ahrensburg near Hamburg with your personal PD number.

It is a delivery address for letters, not a business, registered-office or imprint address. You can give it to courts and authorities as the address for their letters.

In an actual inheritance case, PortoDoc offers:

• Digital copies of incoming letters from the probate court, the tax office and other bodies. We scan each letter and you get a notification by e-mail.
• AI deadline hints: From the Business plan, an AI deadline hint marks possible deadlines, for example in inheritance tax assessment notices, court letters and official requests: a non-binding aid. The letter itself is what counts, and you (or your tax adviser) check every deadline yourself.
• An urgency traffic light: an AI-based, non-binding traffic light (red = urgent, yellow = action needed, green = for information) gives you a first idea of which letters need your attention.

What should heirs abroad do?

1. Tell the probate court your current address, ideally an address in Germany where letters reliably reach you, such as your PortoDoc address
2. Consider naming an authorised recipient (Empfangsbevollmächtigter) for inheritance tax. If you live outside the EU and the EEA and the tax office asks you to name one, you must do so (§ 123 AO). PortoDoc can take on this role; you name it to the tax office yourself
3. Check the deadlines straight away when you learn of an inheritance
4. Bring in a specialist inheritance lawyer (Fachanwalt für Erbrecht), especially if the estate is complex
5. Document everything: when did you learn what? This can be decisive when deadlines are calculated

Conclusion

An inheritance with a foreign connection calls for quick, organised action. German bureaucracy does not wait: deadlines run, notices become final, and deemed delivery does not stop at the border. In an inheritance, every day counts.

With PortoDoc, letters from German courts and authorities arrive at one address in Germany, and you can read them online wherever you are. PortoDoc gives no legal or tax advice and does not monitor deadlines: you check them with the letter in front of you, ideally together with a lawyer or tax adviser.