The estate case
(our model)
Total assets to transfer
~ 363.000 €
−17.600 €
Wealth is built over many years — often tied to clear ideas about how it should be used, even beyond death.
That taxes and costs shrink an estate before it is distributed is hardly surprising. What is less obvious is how many parties outside the family profit from an inheritance — especially when statutory succession applies.
To make these effects tangible, we combined and quantified various studies and data sources — mapping who has a share in it, and how large that share is on average.
What on average does not reach the heirs from the estate: (proportional to the size of the estate)
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State ~7.250 €Each year the state collects roughly €8.5 billion in inheritance tax and a further €4.8 billion from gifts.
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Notaries, probate courts, and tax advisors ~4.400 €Costs for property transfers, certificate of inheritance, and inheritance tax return.
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Banks, financial institutions, insurers, systems ~3.100 €Values not found or not claimed typically remain with financial institutions or other custodians.
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Lawyers ~1.500 €Conflicts among heirs often mean extra costs, especially when both sides retain counsel.
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Churches and charitable organizations ~1.350 €Roughly €4.5 billion a year in allocations and donations.
Method and sources
There is no single, comprehensive statistic for the figures shown. That lack of transparency is itself part of the problem.
Instead, we combined many individual studies and data sources of varying quality and normalized them onto a common basis to make the effects comparable.
In addition, wealth distribution in Germany is highly unequal.
The results should therefore be read as normalized averages rather than a typical individual case. They still provide a reliable indication of the order of magnitude in which different parties participate in estates across inheritance cases.
Change of perspective
What do heirs actually receive?
An estate case covers the entire transferable estate. It can be distributed among several people. That is why the amount that reaches any one person is correspondingly smaller.
The heirs
(findings from a representative study)
DIW
Representative data.
Real people. Real inheritances.
Inheritance received
(Ø, per person)
85.052 €
Inheritances are highly uneven. A few very large inheritances pull the average clearly upwards.
Typical inheritance (median, per person)
32.148 €
Half of all inheritances considered were below this amount, the other half above. The median therefore describes the more realistic order of magnitude for many people.
Why do we use averages/medians at this point?
The actual impact of an estate depends on personal context. This includes not only assets and liabilities but also their specific composition — for example property, business interests, insurance, or digital assets. Additional factors include family relationships, applicable succession law, marital property regime, habitual residence, existing dispositions, or gifts already made.
A reliable assessment therefore requires the full context of this sensitive information. In our view, such data does not belong in a simple online calculator — and certainly not on a publicly accessible website.
Therefore, NachlassGestalten.de deliberately shows general orientation values intended to help you better understand magnitudes and possible effects.
On the next page, we explore the topic of context in more detail.
If you then want to understand what impact these connections have concretely on your own estate situation, you will find the right support on DigitalerNachlass.App. There, individual review of your personal context is the focus — in a dedicated and secure environment.
Roughly one in three inheritance cases in Germany involves no estate or only minimal transferable assets. That does not mean there are no costs or risks. A short look at succession law helps clarify how the pieces fit together.
Succession law worldwide — core principles and systematic differences
Succession systems around the world share similar underlying principles but differ in how they are shaped in
detail.
The main divide runs between civil law (Europe) and common law (US & UK) — especially on how
succession to the estate works and how liability is handled.
Freedom of disposition
The distribution of an estate may be determined freely by a will — subject to statutory limits.
Statutory succession
Without a will, statutory succession applies: how the estate is shared is usually determined by degree of kinship and family structure.
Compulsory share Compulsory share & protected share
Close relatives often have a claim to a compulsory share, which can only be reduced to a limited extent even by will. In Germany, the compulsory share is usually 50 % of the statutory inheritance share.
Children often have a claim to a compulsory share as well as a further statutorily protected share, which can also only be modified to a limited extent by will. In Spain, the compulsory share is one third of the estate; another third can be distributed only among the children. Spouses typically receive only a usufruct right over part of the estate.
Life partners often have a claim to a minimum share that must be actively asserted. The specific rules and quotas vary by state.
Close relatives can ask for the estate to be reviewed after the fact for reasonable financial provision — the court decides on a case-by-case basis.
Succession
Heirs step in as universal successors: the estate comprises both assets and liabilities. Debts and contracts pass in full to the heirs.
Under common law there is no direct universal succession: the deceased’s property is first administered centrally as a separate fund (the estate). Debts are paid from it before the remaining assets are distributed to the heirs or beneficiaries.
Under common law there is no direct universal succession: the deceased’s property is first administered centrally as a separate fund (the estate). Debts are paid from it before the remaining assets are distributed to the heirs or beneficiaries.
Acceptance and disclaimer
An inheritance may be disclaimed . If no disclaimer is filed in time, acceptance is generally deemed automatic; in practice, early unequivocal conduct may count as acceptance.
An inheritance may be disclaimed within 2 months after a valid demand (at the earliest 4 months after the estate opens). If no timely disclaimer is filed, acceptance is generally deemed automatic; in practice, early unequivocal conduct may count as acceptance. After 10 years without a declaration, the inheritance is deemed disclaimed.
An inheritance may be accepted or disclaimed following a court summons within a statutory period (typically around 30 days). If no timely declaration is filed, the inheritance is deemed accepted. Without such a summons, there is no fixed deadline to decide. In practice, early unequivocal conduct may count as acceptance.
An inheritance may be disclaimed within 10 years. If no timely disclaimer is filed, a later refusal is no longer possible; in practice, early unequivocal conduct may count as acceptance.
In the United Kingdom an inheritance may be disclaimed within two years by lodging a disclaimer. There is no automatic acceptance; in practice, however, unequivocal conduct may preclude a later disclaimer.
In the United States an inheritance may be disclaimed within nine months* by lodging a disclaimer. There is no automatic acceptance; in practice, however, unequivocal conduct may preclude a later disclaimer. * Specific deadlines and requirements vary by state.
Liability
As successors in title, heirs may in principle be liable with their personal assets for estate debts if the estate is insufficient and no applied limitation of liability is in effect.
As successors in title, heirs may where appropriate also be liable with their personal assets for estate debts if the estate is insufficient and no actively chosen limitations on liability apply.
As successors in title, heirs may in principle also be liable with their personal assets for estate debts if the estate is insufficient and no expressly chosen limitations on liability apply.
Note: Short overview for orientation only, not legal advice. Always validate decisions in your individual case with qualified professionals.
Although these core principles are easy enough to take in, only a small single-digit share of the population knows them in full. Many people are not aware of succession, acceptance and disclaimer of an inheritance, or liability.
Why this is critical:
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If you do not know the fallback rules of statutory succession, you cannot align them with your own life situation.
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If you do not align the estate with your own life situation, you are relying on those fallback rules.
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If you rely on the fallback rules without understanding them, you are assuming the legislature has covered your case adequately and to your personal advantage.
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If you rely on the fallback rules, you not only make your descendants successors in law — you also leave them to interpret the last will and put it into effect — within a much narrower legal framework.
Roughly two thirds of inheritance cases in Germany are handled without a will and therefore follow the statutory fallback rules. At the same time, conflicts among heirs arise in about one third of cases — at best costing money only, but in the worst case tearing families apart.
Without conscious planning…
Does the distribution then run …
- outside personal relationships
- independent of individual intent
- without regard to life circumstances
- not in line with what the deceased would have wanted
Assets …
- remain undiscovered
- are inaccessible
- are never claimed
- are effectively lost
Costs arise from …
- inefficient distribution
- disputes
- administrative friction
- lack of structure
Even the dominant form of wills in Germany (joint Berlin will) addresses at most one third of these issues.
Why we don’t act…
Most people don’t structure their estate in time — not because of an informed, deliberate decision, but because of a combination of barriers operating on two distinct levels:
Layer 1: Why people never start
No clear
trigger
- There is no defined moment to act.
- No deadline. No external pressure.
- Without a trigger, action is continuously postponed.
Emotional
distance
- Death remains abstract and far away.
- Even clear life events — death in the family, a cured illness, marriage, the birth of a child — are rarely perceived as moments to act.
- Especially for younger and healthy people, there is no personal urgency.
Perceived
irrelevance
- Assets are underestimated.
- Digital assets are not perceived as part of the estate.
- Obligations are overlooked.
Lack of
awareness
- Rules and implications are not understood.
- What is at stake remains unclear. Consequences are underestimated.
- Value is lost — often without anyone realizing it.
Layer 2: Why people don’t follow through
Perceived
complexity
- Legal, financial, and personal factors are deeply interconnected.
- Changes in life circumstances — such as the loss of a primary beneficiary — can fundamentally alter the intended outcome.
- What seems straightforward quickly becomes complex.
Lack of
transparency
- Assets are scattered across accounts, platforms, and locations.
- There is no single source of truth.
- What exists is incomplete, fragmented, or forgotten.
Effort and
benefit
- Information needs to be gathered, structured, and documented.
- The effort is immediate. The benefit feels distant.
- Without understanding the impact, the effort rarely justifies itself.
Dynamic
reality
- Assets, relationships, and circumstances continuously change.
- A one-time, paper-based approach cannot keep up.
- Access credentials and ownership structures can change at any time — what is accurate today may no longer apply tomorrow.
Uncertainty about
data and access
- Sensitive information requires secure storage.
- Access needs to be controlled — yet still possible when needed.
- There is no clear or trusted place to manage both.
As a result, most people never get started at all — until it is too late.
Most options for shaping an estate can only be used before succession takes effect — after that, they simply fall away.
Different life situations, the same necessity
Despite the barriers, it is always worth shaping your estate early — especially when you want wealth preserved across generations and you don’t want loved ones left with an overwhelming task in a crisis.
For certain life situations, however, the need is substantially greater:
Note: On mobile devices there is not enough space to map age bands precisely on the age scale. For that reason, the groups are shown at full width there.
Roughly age 0
Roughly age 10
Roughly age 20
Roughly age 30
Roughly age 40
Roughly age 50
Roughly age 60
Roughly age 70
Roughly age 80
Roughly age 90 and older
Age band 30–55 years
Mid‑life decision maker
Married, children, a home or several wealth components—often the organisational centre of gravity and keenly aware of being the hinge for the family system.
“Without me, my family is lost.”
Age band 30–65 years
Patchwork family
Complex family structures, high emotional dynamics, unclear inheritance claims and heightened conflict potential in probate.
“We need clear rules so there won't be fights later.”
Age band 25–70 years
Experienced heir
Has lived through an inheritance case in their circle—experiencing chaos, conflict or organisational overload—and understands the implications.
“I'll do it better.”
Age band 60–90 years
Convinces
their own
family
to put provisions in place
Age band 45–65 years
Childless couples
Without direct descendants
“Inheritance rules don't apply to me.”
Age band 65–85 years
Lifetime wealth distributors
Affluent, structured, informed
“The state gets nothing.”
Age band 25–70 years
Sole proprietor
Have to keep dozens of logins to software, accounts and services under control themselves. They know that without their knowledge, services fail or open receivables become inaccessible.
“Without me, the shop doesn’t run tomorrow.”
Age band 20–45 years
Digital‑native households
Many complex digital assets, no estate structure
“Risk management is part of it.”
Age band 45–90 years
Convinces
their own
family
to put provisions in place
If you actively shape your estate, you turn it from a passive outcome into a conscious, optimised distribution of wealth aligned with your own decisions.
Current developments and connections
Estate planning is not a static topic.
Legal frameworks, typical mistakes, and structural relationships keep evolving — and taken together, they are hard to keep in full view.
We summarize relevant developments, show how they connect, and add concrete guidance.