Inheritance Law · Berlin Will

The Berlin Will – Advantages, Risks & Contestation

The Berlin will (Berliner Testament) is the most popular estate arrangement for married couples: both name each other as sole heirs, and only after the death of the second partner do the children inherit. This secures the surviving partner.

But the Berlin will has pitfalls – from its binding effect to the children's compulsory portion and tax burden. I review your arrangement or your options to contest it.

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Key facts

Only possible for married couples and registered partners.
Mutual appointment as sole heir, children inherit as final heirs.
Usually binding after the first death – later changes barely possible.
Children can still demand their compulsory portion.

Advantages

The surviving spouse is financially secured.
Clear, simple arrangement without a community of heirs.
The joint will of both partners is fixed.

Risks & disadvantages

Binding effect: the survivor usually cannot change the will anymore.
Children can demand their compulsory portion after the first death.
Tax-inefficient: children's allowances lapse at the first death.
Remarriage or disputes can cause unintended consequences.

Common points of dispute

Compulsory portion of disinherited children

If parents appoint each other as sole heirs, the children are initially disinherited. They can demand their compulsory portion – which may put the surviving partner under financial pressure. A forfeiture clause can help here.

Binding effect after the first death

Reciprocal dispositions become binding after the first partner's death. The survivor generally cannot change the final-heir appointment anymore – not even in favour of a new partner.

Tax disadvantages

Because the children receive nothing at the first death, their allowances lapse. More inheritance tax is then often due at the second death. With the right structure this can be mitigated.

When can a Berlin will be contested?

A Berlin will may be invalid or contestable – for example due to lack of testamentary capacity, formal errors, coercion, or if a person entitled to a compulsory portion was overlooked (e.g. a later-born child or upon remarriage). The contestation period is one year from knowledge of the ground.

Frequently asked questions about the Berlin will

What is a Berlin will?

A joint will of spouses or registered partners in which both appoint each other as sole heirs. Only after the death of the second partner do the children, designated as final heirs, inherit.

Can children demand the compulsory portion with a Berlin will?

Yes. Since the children are disinherited at the first death, they can assert their compulsory portion against the surviving parent. A forfeiture clause can make this economically unattractive but cannot fully prevent it.

Can the surviving partner change the Berlin will?

Usually not. Reciprocal dispositions become binding after the first death. A change is only possible if the partners expressly reserved this right or the inheritance is disclaimed.

Is a Berlin will tax-efficient?

Not always. Because the children's allowances lapse unused at the first death, more inheritance tax may be due at the second death. For larger estates the structure should be reviewed for tax.

How do you write a valid Berlin will?

It must be written entirely by hand by one spouse, dated with place and date, and signed by both partners – or executed before a notary. A will written on a computer is invalid.

Have your Berlin will reviewed.

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