Probate and Estate Planning Lawyer in Germany

Jan-Hendrik Frank is a German solicitor / attorney at law / Barrister (Rechtsanwalt) and bar certified specialist for probate and estate planning (Fachanwalt für Erbrecht). He has been advising exclusively on inheritance law (including related tax law) for over 20 years. His focus is on international probate and estate planning law, in particular if there is a nexus to the USA or a common law country (e.g. England, Canada, Australia). He frequently advises clients with structuring their Wills or Trust in a tax-efficient way if there are beneficiaries in Germany and represents beneficiaries and trustees vis-à-vis the German tax authorities. He is the author of the 380 page long country report on New York trust and estate laws and the 300 page long country report on Florida trust and estate law in the standard book of reference in international estate and trust law "Hausmann, Internationales Erbrecht".

Services

Support for Estate/Probate Proceedings in Germany

Mr. Frank regularly advises and assists clients acting as executors or trustees of common law jurisdiction (including U.S.A., England & Wales, Singapore, Canada, Australia) with regard to German law. His services include:

Obtaining recognition of validity from German probate courts for international wills and the issuance of German Letters Testamentary (Testamentsvollstreckerzeugnis) for foreign executors
Assistance with obtaining German Certificate of Heirship (Erbschein) for estates of foreign nationals or domiciliaries
Providing legal representation for foreign heirs, beneficiaries, executors, administrators and trustees of estate in connection with obtaining assets held by German banks, insurance companies and financial institutions, passing both through or outside of probate
Assistance with the preparation and filing of German estate, inheritance, and gift tax returns for German and foreign heirs and beneficiaries to ensure recognition of payments of foreign gift and estate taxes in Germany and deduction of such payments from any German estate, inheritance and gift tax liabilities
Representing executors, administrators, heirs, beneficiaries and trustees before German probate courts and taxation authorities, including obtaining tax clearance for the release of German assets passing to foreign heirs and beneficiaries and defending against claims of unwarranted German estate, inheritance and gift taxes
Consulting regarding the structuring and timing of distributions from foreign trusts by foreign trustees to German resident beneficiaries to minimize any German inheritance and gift tax liabilities

Support for Estate/Probate Proceedings in Common Law Jurisdictions

Mr. Frank also advises clients in foreign Estate / Probate Proceedings in any questions pertaining to German inheritance law. His services include Affidavits in Foreign Law (German Law) and Legal Opinions on German law in foreign contentious probate proceedings.

International Estate Planning

Mr. Frank frequently advises clients from common law jurisdictions in all matters connected with international estate planning, including, but not limited to:

Reviewing existing wills
Designing and drafting international wills and German testaments
Structuring foreign trusts to avoid or minimize German inheritance tax (Erbschaftsteuer) liabilities
Advising on the use of Payable on Death accounts and the appointment of successor beneficiaries to allow for the transfer of assets outside of probate
Advising on foreign estate and inheritance taxes (e.g. Englisch IHT, U.S. federal estate tax, Canadian CGT) and Double-Taxation Treaties
Preparing living wills and health care proxies for foreign nationals / domiciliaries.

Speaking Engagements

The (Delaware) Trust and Taxation in Germany, Wilmington, Delaware, USA, am 04.12.2008
Cross Border Private Client Section Conference, Law Society of England & Wales, London, den 19.03.2013
Cross Border Private Client Section Conference, Law Society of England & Wales, London, den 19.03.2014
Estate Planning for German-American Families, AWC, 01.10.2015
12. Deutscher Testamentsvollstreckertag: Die Testamentsvollstreckung im System der Nachfolgeregelung in den USA, Bonn 28.11.2018
BAV AK Erbrecht: Testamentsvollstreckung bei Bezügen zur USA, Berlin, den 15.06.2019