Japan Inheritance Guide for Germany (ドイツ) Nationals
This guide explains how Japanese inheritance law and tax apply to Germany nationals living in or inheriting property from Japan. There are approximately approx. 8,000 Germany nationals residing in Japan.
1. Applicable Law (準拠法)
Under Japan's Act on General Rules for Application of Laws (法の適用に関する通則法, Article 36), the inheritance of a person is governed by the national law of the decedent.
German Civil Code (BGB, Book 5: Erbrecht) governs succession. Under EU Succession Regulation (Brussels IV), the law of the decedent's habitual residence applies by default. Germany traditionally applied the nationality principle but now follows Brussels IV for EU-connected cases.
Renvoi (反致): May Apply
Germany recognizes renvoi under EGBGB (Introductory Act to the Civil Code). For non-EU cases, German conflict rules may refer back to Japanese law for immovable property located in Japan.
2. Tax Obligation Type (課税範囲)
Unlimited Taxpayer
Taxed on all worldwide assets.
Applies if: domiciled in Japan, OR foreign national with residence visa who has lived in Japan for 10+ years.
Limited Taxpayer
Taxed only on assets in Japan.
Applies if: not domiciled in Japan, OR foreign national who has lived in Japan for less than 10 years.
Japan has a tax treaty with Germany that may provide relief from double taxation.
3. Germany Inheritance Law
- •Forced heirship (Pflichtteil): heirs receive a monetary claim equal to half of the statutory share (not a share in kind)
- •Surviving spouse receives 1/4 statutory share plus 1/4 Zugewinnausgleich (marital property equalization) under default regime
- •Germany imposes inheritance tax (Erbschaftsteuer) with rates from 7% to 50% depending on relationship and amount
- •Joint wills (Berliner Testament) are common between spouses, with binding effect after first death
Statutory Inheritance:
First order: children inherit equally. Spouse receives 1/4 plus 1/4 marital equalization under Zugewinngemeinschaft. Second order: parents and their descendants.
4. Required Documents
Erbschein (Certificate of Inheritance)
German probate certificate issued by the Nachlassgericht (probate court), proving heir status.
Familienbuch / Personenstandsurkunden
German civil registry certificates (birth, marriage, death).
Apostille
Germany is a Hague Convention member. Documents require Apostille from the Landgericht or Bezirksgericht.
Certified Japanese Translation
All German-language documents must be translated into Japanese by a certified translator.
Death Certificate (Sterbeurkunde)
German or Japanese death certificate depending on where death occurred.
5. Professional Fees
| Professional | Fee Range |
|---|---|
| Tax Accountant (税理士) | ¥500,000–¥1,500,000 |
| Lawyer (弁護士) | ¥500,000–¥1,000,000 |
| Judicial Scrivener (司法書士) | ¥80,000–¥200,000 |
| Translation & Apostille | ¥50,000–¥150,000 |
6. Important Notes
- ⚠Germany imposes Erbschaftsteuer (inheritance tax) at 7–50%; the Japan-Germany tax treaty provides double taxation relief
- ⚠The German Pflichtteil is a monetary claim, not a right to specific assets — this differs from Japan's 遺留分 which is a share of the estate
- ⚠Germany and Japan have a social security agreement avoiding double contributions
- ⚠Joint wills (Berliner Testament) may have limited recognition under Japanese law
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Frequently Asked Questions
Does Germany have inheritance tax?
Yes. Germany imposes Erbschaftsteuer with rates from 7% to 50%. Spouses have a €500,000 exemption and children €400,000. The Japan-Germany tax treaty helps avoid double taxation.
How does German Pflichtteil interact with Japanese inheritance?
If German law applies, the Pflichtteil gives forced heirs a monetary claim equal to half their statutory share. This is different from Japan's 遺留分 which gives a right to a share of the estate itself. If renvoi results in Japanese law applying, Japanese 遺留分 rules would apply instead.
Can a German Erbschein be used in Japan?
Yes, with an Apostille and certified Japanese translation. The Erbschein serves as proof of heir status for Japanese property registration and bank procedures.
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This tool provides rough estimates only. It does not constitute tax advice or tax filing services. Actual tax obligations may differ significantly. Please consult a licensed tax professional (税理士) for accurate calculations.