The first steps — calmly ordered.

As at: June 2026 · ← back to the guide

Who belongs to the community of heirs (the group of co-heirs who inherit jointly)? What belongs to the estate? Is there a will? In the first days it is enough to collect these three questions — not to answer them. The community of heirs comes into being with the death itself, by operation of law; no one has to found it, and no one can stay outside it. Gather the documents as they come to you: bank statements, insurance policies, the land-register extract, ongoing contracts. One folder is enough; completeness can come later.

One sentence that carries through this page: First the people, then the papers, then — at some point — the house. This order is right, and it may take time.

Death certificate. The registry office at the place of death issues the death certificate — order several copies at once. Banks, insurers and the pension office usually each require their own copy; reordering costs time and errands.

The funeral. Under the law of the federal states, the duty to arrange the funeral falls to the closest relatives; the costs are borne by the estate under section 1968 of the German Civil Code (BGB) — that is, by the heirs together. As a rule, banks settle funeral invoices directly from the deceased person’s account against presentation of the invoice and the death certificate — ask about this before anyone pays out of their own pocket. Whoever does advance money should keep the receipts; reimbursement from the estate is due to them.

Account and power of attorney. With the death, banks block individual access to the accounts. A bank mandate that remains valid beyond death stays effective and preserves the ability to act. Without such a mandate: the bank may not demand a certificate of inheritance in every case — an opened notarial will together with the court’s opening record is often sufficient proof.

The will. Any will that is found must be handed in to the probate court without delay — this is a legal duty, whatever its contents. Review ongoing contracts calmly; do not cancel anything in haste.

An inheritance can be disclaimed — for instance if the estate is over-indebted or burdened with liabilities that are hard to assess. The deadline is six weeks from the moment you learn of the death and of your position as heir (section 1944 BGB); if an heir lives abroad, or if the deceased person had their last residence abroad, it is six months.

This deadline is the only one in the first weeks that demands a genuine decision about assets — and it allows for a calm review: land charges in the land register, loan agreements, unpaid invoices, the condition of the house. Two things matter here. First: acceptance of the inheritance can also happen tacitly, for example by disposing of items from the estate — anyone seriously considering a disclaimer should not dispose of anything and should seek legal advice first. Second: the often-quoted “three months” belong to the tax notification, not to the disclaimer — the disclaimer deadline is shorter, and the two are frequently confused.

How a disclaimer works, what it sets off for the next heirs, and when liability can be limited even without disclaiming, is set out in detail under Disclaiming an inheritance.

The deadlines of the first months concern papers and notifications — not the sale of the house. In order of urgency:

• Six weeks: the disclaimer deadline (see above) — the only early decision about assets.
• Three months: notification of the acquisition to the tax office (section 30 of the Inheritance Tax Act, ErbStG). An informal letter with the basic details is sufficient; if a property belongs to the estate, the duty applies in practically every case. The notification is not a tax return — the tax office requests that separately later, with its own deadline.
• From roughly two to three months of vacancy: if the house stands empty, buildings insurers expect to be notified of the changed use. Typical conditions include regular inspection visits and shutting off and draining the water pipes. Missing this puts the insurance cover at risk in the event of damage — a short conversation with the insurer settles it. All steps, calmly: The house stands empty.
• Two years: correcting the land register in favour of the heirs is free of charge if applied for within two years of the death. A generous deadline — the legislator, too, assumes that the house may wait.

Before you decide whether to sell or to keep: gain clarity first and hold the conversation among the heirs. Both paths carry equal weight — keeping and letting the house can be just as right as an orderly sale, and none of the deadlines above demands this decision. Grief and administration run side by side in the first months; each has its own pace, and no one has to be good at both at once. First the people, then the papers, then — at some point — the house.

Some things in an inheritance are strictly personal and cannot be delegated — much else may pass into calm, helping hands. This distinction takes much of the load off the first weeks.

Only you yourself: accepting or disclaiming the inheritance, handing any will found to the probate court, making strictly personal declarations, granting powers of attorney.

You may hand over: sorting documents and keeping deadlines in view, bundling official and bank errands, reviewing insurance and contracts, organising the household clearance and a later sale. What a dignified handover looks like is set out under A dignified handover.

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