We are often asked by clients whether an American will which also makes provisions regarding German assets is valid in Germany.

Germany, to a large extent, recognizes the formal validity of US wills which are valid according to the different states of the United States of America.

The implementation of an American will in Germany regularly requires the ruling of a German probate court. American wills are recognized by German probate courts in accordance with the Rule of German International Private Law, Article 26 of the German Introductory Act to the German Civil Code (EGBGB) (http://dejure.org/gesetze/EGBGB/26.html). Article 26, Para. 1, Nos. 1-5 state that it is sufficient for the recognition of foreign wills in Germany, if the testamentary disposition is valid either:

• according to the law of the country of which the testator was a citizen at the time of his/her death, or
  
  
• according to the law of the place at which the will was prepared, or
  
  
• according to the place at which the testator had his usual domicile or residence at the time the will was prepared, or
  
  
• according to the law of the location of any bequeathed real estate property is located, if such is affected, or
  
  
• according to the law which is to be utilized for the legal succession due to death.

Therefore, it is sufficient in case of a testator with a will according to US rules for formal recognition that he/she was an American citizen at the time the will was prepared OR at the time of his/her death OR that the will was prepared in the United States OR that he/she had her residence there at the time the will was prepared.

The formal recognition of a US will in Germany does NOT mean that the content of the US will is to be implemented in its entirety and without further examination. Here, the rules of Article 25, Para. 1 and 2 EGBGB are to be used. According to this, inheritance matters are to be evaluated according to the law of the country of which the testator was a citizen at the time of his death (citizenship). The testator does however have the option to choose the application of German law for property which is located in Germany when it comes to legal succession.

We guide our clients through the process of having the US will recognized and stand by them during the execution of the estate in Germany.

Carl Christian Thier (admitted in Germany and New York)