Family assets and the company’s assets often create a challenge. This is not least due to the fact that this is a sensitive topic, where the consequences of one’s own passing must be clarified.

However, early, forward-looking planning makes sense, especially for the relief and protection of the heirs, who are usually the next of kin. It is up to the testator to arrange the allocation of assets in such a way that there are no disputes between the heirs about the estate. In addition, early planning can keep the tax burden on the heirs as low as possible.

Nevertheless, it is also advisable for the testator to draw up a will in his or her own interest. This is because only during one’s lifetime can one’s own will be expressed in such a way that it must be observed in an unambiguous manner beyond death. In order to regulate the allocation of assets after death in this way, the testator’s own decision is necessary. Otherwise, the statutory succession takes effect, which is often in conflict with the testator’s own ideas about the allocation of assets. When making this decision, the testator has a wide range of options. These options must be used in such a way that the last will can be fully applied after the testator’s death.

Also here foreign situations are playing an increasing role. In such constellations, it must be clarified in particular which law is to be used to measure the effectiveness of a testamentary disposition, which special arrangements must be observed and how the inheritance is to be settled.

The regulation of digital estates is also becoming increasingly important. In particular, this concerns credit balances with payment services (e.g. Paypal), downloaded music or access to social networks.

Round Table

We rightly talk about these topics in our Round Table meetings. The Round Table is an action of Herfurth & Partner and serves to clarify and secure wishes and decisions in the family in connection with assets, provision and succession.

The next dates can be found in the Round Table section (welcome homepage).


Further information on many topics can be found in the Publications section (welcome homepage).

Your counsellor

Angelika Herfurth

Attorney at law and specialist lawyer for family law

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