Erbenakte

Guide

The "Berlin will": what it binds and what children can claim

Checked on 05.11.2026

Translated from German. Where anything differs, the German text counts: Deutsche Fassung

"We appoint each other as heirs; after the death of the survivor, the children inherit." This, or something like it, is in a great many wills of married couples (in Germany called a "Berliner Testament"). What it means for the children, many only notice once the first parent has died.

What generally applies

The compulsory share at the first death

Because the children are passed over in the first succession, they can claim the compulsory share from the surviving parent: half of their statutory share, in money (§ 2303 BGB). They do not have to, and many do not.

Some wills contain a clause for this: whoever claims the compulsory share at the first death shall also receive only the compulsory share at the second. Whether and how such a clause works depends on its wording.

What becomes binding after the first death

The survivor may still dispose of the assets during their lifetime: they can sell the house and spend the money. The binding effect concerns the will, not life.

And the tax

Each acquisition is taxed on its own. Under a Berlin will the children inherit nothing from the first parent; their allowance from that parent goes unused, and at the second death the whole estate comes at once. With larger estates this can matter. More in Inheritance tax: allowances.

What helps

What a particular will means, and whether claiming the compulsory share makes sense, is for a lawyer to assess.

Sources