Lecture & Information Session
By Attorney Vassilis Gerold Karkazis
At the German Embassy in Athens on June 12, 2024

Topic: International Inheritance Cases – An Overview

Introduction
Objective: To provide an insight into the key provisions of the European Succession Regulation (ESR) and its application to international inheritance cases.

Content

1. Basics of the European Succession Regulation (ESR)

  • Art. 21 ESR: The significance of the “last habitual residence” in determining the applicable law.
  • Art. 22 ESR: Options for the choice of law.
  • Art. 4 ESR: Jurisdiction of courts and authorities in inheritance cases.

 

2. Inheritance Law Differences Between Greece and Germany

2.1 Inheritance Rights of Spouses

Germany:
– Under Section 1371 of the German Civil Code (BGB), the surviving spouse in the statutory matrimonial property regime of community of accrued gains receives an additional 1/4 share of the inheritance as compensation for accrued gains.
– The European Court of Justice (decision “Mahnkopf,” March 1, 2018) ruled that this increase is of a testamentary nature and must be included in the European Certificate of Succession.
Greece:
– No equivalent provision for increasing the inheritance share through compensation for accrued gains.

2.2 Statutory Forced Share (Pflichtteil)

Germany:
– Entitled persons only receive a monetary claim (§ 2303 BGB). They do not become heirs.
Greece:
– Entitled persons become full heirs and acquire a real right to the estate.
– Possibility of renunciation, acceptance before a notary, or issuance of a certificate of inheritance for the forced share.

2.3 Time Limits for Renouncing an Inheritance

 

3. Joint Wills and Inheritance Contracts

Germany:
– The “Berlin Will”, where spouses name each other as heirs and children as final heirs, is common and permissible.
Greece:
– Problematic due to current legal provisions:
– Art. 1717 of the Greek Civil Code: Prohibition of joint wills.
– Art. 368 of the Greek Civil Code: Inheritance contracts are invalid.
– Reason: The binding effect of such wills/inheritance contracts conflicts with the Greek concept of testamentary freedom.
– However:
– Art. 25 ESR: Specific conflict rule for inheritance contracts, regulating peculiarities in the choice of law.
– Current developments in Greece: The Greek Ministry of Justice is planning comprehensive changes to inheritance law to allow inheritance contracts and joint wills under Greek law.

 

4. Inheritance Law in Other EU States

  • Comparison of Germany and Greece with other EU countries, particularly Spain, Italy, Poland, Slovenia, France, and Switzerland.

 

5. Practical Cases

  • Examples from Attorney Karkazis’s extensive experience, especially in international inheritance law.

 

6. Discussion and Questions

  • Open exchange on specific concerns and additional questions from participants.

 

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