Berlin will (joint spousal will)

The Berliner Testament (Berlin will) is the most popular form of will for married couples in Germany.

How it works:

• Spouses appoint each other as sole heirs
• The children are appointed as final heirs (they only inherit after the death of the second parent)
• Children who claim their compulsory share after the death of the first parent are disinherited on the death of the second ("compulsory share penalty clause")

Advantages:

✅ The surviving spouse is protected (keeps the house, assets)
✅ No dispute over distribution while the survivor is still alive
✅ Easy to draw up (handwritten, signed by both)

Disadvantages:

❌ Tax-inefficient: the children's allowances (€400,000 per child) are NOT used on the death of the first parent – everything goes to the spouse
❌ Binding effect: after the death of the first spouse, the survivor can NO longer change the will
❌ Compulsory share claim: children can still claim their compulsory share (half of the statutory inheritance share)