[REVISION HISTORY]

German inheritance and property law reforms

Updated 4 times since CLSTR started tracking revisions of this situation.

What changed

2026-08-05 04:46 UTC → 2026-08-05 12:33 UTC · added ~~removed~~

Since May 2026 German authorities have warned heirs to secure both physical and digital assets, stressing the six‑week deadline to accept or reject an estate and the personal liability for debts, mortgages and costly repairs. Experts advise compiling passwords and appointing digital trustees for online accounts and cryptocurrency wallets. Guidance on real‑estate succession highlights tax pitfalls and protection strategies; the V‑Check portal of Münchner V‑Bank AG provides a free e‑book on statutory succession, advance gifting, usufruct rights, family foundations and cross‑border holdings. The statutory inheritance hierarchy clarifies children’s priority, spouse shares under different marital regimes and the limited rights of step‑children, prompting many families to draft wills. Municipal property‑tax reforms in Bochum and new tax‑authority directives now assess land value for parcels with wind turbines or large PV installations, raising the taxable value of renewable‑energy lands. Recent court rulings have curbed a €1,000 rent increase by Vonovia, allowed legal‑fee deductions from inheritance‑tax liabilities, and empowered heirs to contest lifetime gifts that reduce their future share. Studies note a landlord tax advantage (7.1 % vs 5.0 % equity return) and warn that inheritance‑tax exemptions (€400 000 per child) and procedural errors can erode asset value. A German‑Austrian wealth‑inequality report calls for stronger wealth, inheritance and gift‑tax reforms, while the Green Party proposes ending the ten‑year exemption on ~~private property‑sale~~ private‑property‑sale gains. The Federal Constitutional Court will hold a two‑day hearing on 12‑13 October to examine the legislature’s competence, property‑valuation rules, personal allowances and the business‑asset exemption, a review prompted by Bavaria. From 1 July 2026 the ~~basic security benefit (Bürgergeld)~~ Bürgergeld is replaced by the “Neue Grundsicherung für Arbeitsuchende”. Recipients must now disclose all bank accounts linked to an inheritance and prove the use of inherited funds, or risk denial or reclamation of the benefit.

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