Cross-border Probate and Estate Planning Lawyer in Germany

Jan-Hendrik Frank is a German solicitor/attorney at law / Barrister (Rechtsanwalt) and bar-certified specialist for probate and estate planning (Fachanwalt für Erbrecht).

Mr. Frank specializes in cross-border estate administration and estate planning, particularly in relation to the United States and other common-law jurisdictions. He frequently assists international families with estate planning, e.g., by drafting German Wills and coordinating with foreign trusts/Wills or advising on the structuring of foreign trusts to reduce the tax burden in Germany for beneficiaries in Germany. He also represents executors or trustees of U.S. estates or trusts with assets in Germany and/or German beneficiaries in the administration of the estate or trust in Germany. He represents his clients before German probate courts, financial institutions, and tax authorities.

He is the author of the 380-page-long country report on New York trust and estate laws and the 300-page-long country report on Florida trust and estate law in the standard book of reference in international estate and trust law, "Hausmann, Internationales Erbrecht".

Services

Support for Estate/Probate Proceedings in Germany

Mr. Frank regularly advises and assists clients acting as executors/trustees from the U.S.A. and other common law jurisdictions (including England & Wales, Singapore, Canada, Australia) with the estate/trust administration if there is a nexus to Germany. His services include:

advice on proper venue and jurisdiction;
Opening of the Will (Testamentseröffnung) in Germany;
advice on the recognition of a foreign Will in Germany;
advice on the effects of a foreign trust on assets in Germany;
advice on the (non-) recognition of a foreign administrator, executor or trustee as an executor (Testamentsvollstrecker) in Germany;
advice on the necessity of a German certificate of inheritance (Erbschein) or German certificate of executorship (Testamentsvollstreckerzeugnis);
advice on the necessity of shares in a partnership (Personengesellschaft), e.g., KG, GmbH & Co. KG, GbR, or corporation (Kapitalgesellschaft), e.g., GmbH, AG in the estate;
Drafting of an application for a German certificate of inheritance or German certificate of executorship, even where foreign law applies;
Corresponding with the German diplomatic mission (embassy, consulate) in the country where the applicant resides regarding the notarization of an application for a German certificate of inheritance (Erbschein) or German certificate of executorship (Testamentsvollstreckerzeugnis).
applying for permission to make an Affirmation in lieu of an oath (eidesstattliche Versicherung) when notarizing the application before a foreign notary;
representation before the German probate court (Nachlassgericht);
representation of beneficiaries (heirs, legatees) to avoid service in another country;
receiving the certificate of inheritance or the certificate of executorship to avoid service abroad and
appeals against the rejection of an application for the granting of a German certificate of inheritance (Erbschein) or a German certificate of executorship (Testamentsvollstreckerzeugnis).

Representation towards German Inheritance and Gift Tax Authorities

We provide comprehensive advice on German inheritance tax in relation to foreign countries and represent our clients in tax proceedings before all German tax offices for inheritance tax (inheritance tax office). Our services include, for example

Preparation of a reporting letter (Erwerbsanzeige) in accordance with § 30 ErbStG;
Application for an extension of the deadline for filing the inheritance tax return or gift tax return;
Preparatory legal analysis in cross-border matters (see below);
Valuation of real estate abroad, taking into account the case law of the ECJ;
Preparation and filing of the German inheritance tax return (Erbschaftsteuererklärung);
Application for foreign tax credit (Anrechnung ausländischer Steuer) against German inheritance tax;
Consideration of foreign capital gains tax triggered by the death;
Review of the inheritance tax assessment (Erbschaftsteuerbescheid);
Examination of the occurrence of the statute of limitations.
Application for deferral of payment (Stundung der Erbschaftsteuer);
Application for payment in installments for rented property;
Appeal (Einspruch) against the inheritance tax assessment;
Legal action against an inheritance tax assessment in all tax courts in Germany;
Obtaining a German clearance certificate / German transfer certificate (Unbedenklichkeitsbescheinigung);
Representation in proceedings for the assessment of the tax value of real estate in Germany.

International Estate Planning

We advise international families and Germans with assets abroad on estate planning, taking into account the tax consequences (estate planning). If necessary, we work together with our partner law firms or our clients' personal advisors. Planning tools include, for example

Testament (Last Will and Testament);
Foreign trusts;
German trusts/trust equivalents;
Joint bank accounts (Gemeinschaftskonten);
Joint tenancy (Gesamtgut mit Anwachsungsrecht);
German payable on death account (Vertrag zu Gunsten auf den Todesfall);
German transfer on death accounts (Vertrag zu Gunsten auf den Todesfall);
Foreign payable on death accounts and transfer on death accounts;
Life insurance policies (Lebensversicherungsverträgen);
Retirement account (Altersvorsorgepläne);
Annuities (Rentenversicherungen);
Health care proxy (Vorsorgevollmacht) / lasting power of attorney;
Living will (Patientenverfügung);
(revocable) Lifetime gifts (Schenkungen) with or without retained life estate (Nießbrauch).

We take into account German inheritance (Erbschaftsteuer) and foreign death taxes. We also take into account foreign and German income tax.

Speaking Engagements in English

Delaware Bankers Association: The (Delaware) Trust and Taxation in Germany (Wilmington, Delaware, USA, 04.12.2008)
Law Society of England & Wales: Cross Border Private Client Section Conference (London, 19.03.2013)
Law Society of England & Wales: Cross Border Private Client Section Conference (London, 19.03.2014).
AWC: Estate Planning for German-American Families, AWC (Hamburg, 01.10.2015)
Academy of European Law - ERA, Crediting of death tax paid abroad against domestic tax (2022)
STEP (MA chapter): International estate planning (Boston/Zoom, 2023).