Legacy: the difference from inheriting and what the heirs owe

Checked on 05.11.2026

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

The will says: "My niece receives €10,000" or "My grandson gets the piano." Many then take the niece and the grandson for co-heirs. They are not, and that changes who decides and who pays.

What generally applies

An heir is whoever receives the estate as a whole or a share of it. They take on all the deceased's rights and duties, including the debts.
A legacy (Vermächtnis) gives someone a single benefit without appointing them as heir (§ 1939 BGB): a sum of money, an item, a right of residence.
The legatee receives nothing by itself. They have a claim against whoever is charged with the legacy for the bequeathed item (§ 2174 BGB). Usually the heirs are charged (§ 2147 BGB).

What this means in practice

Not a member of the community of heirs. The legatee does not co-administer, does not vote and is not on the certificate of inheritance.
No liability for the deceased's debts.
The heirs must fulfil it. They transfer the item or pay the sum. For land or a right of residence a notary and the land register are needed.
First the debts, then the legacies. Legacies are estate debts but rank behind the other creditors. If the estate is not enough, they can be reduced.
The compulsory share comes first. A legacy does not reduce the compulsory share of those entitled.

Accepting and rejecting

A legacy is accepted or rejected by declaration to whoever is charged with it, so to the heirs, not to the court (§ 2180 BGB). The law sets no period like the six weeks for an inheritance. Whoever has accepted can no longer reject.

How to tell

Often not by the wording alone: lay people write "inherits" and mean "gets". In case of doubt: whoever receives only individual items is not to be regarded as an heir, even if called one (§ 2087(2) BGB). Whoever receives a fraction of the assets is an heir. How a particular will is to be read is decided by the probate court in a dispute.

And the tax

A legacy is subject to inheritance tax too. The same allowances apply to the legatee as to heirs, depending on the relationship. More in Inheritance tax: allowances.

What helps

A list of the legacies from the will: who, what, fulfilled or not.
Get a receipt for the handover. Date, item or amount, signature.
First the overview of debts, then pay out.