Estate is all property rights and liabilities of the deceased or the deceased, which pass to the heir or heiress by way of the overall succession. Anyone wishing to prove his status as an heir requires a certificate of inheritance or an injunction of death in a publicly certified form together with the opening transcript of the district court, which is responsible for questions of inheritance law. Inheritance is subject to tax. This is determined by the Inheritance Tax Act.

Basic Law (GG) Civil Code (BGB) Inheritance Tax Act (ErbStG)