Preliminary heir and reversionary heir: A solution for blended families

Blended families face a classic conflict of interest when it comes to estate planning: the new partner should be provided for, but the family assets should ultimately go to the children from the first marriage. For homeowners in Erlangen, where the academic demographic and rising cost of living make family dynamics more complex, German inheritance law offers a precise solution through the concept of preliminary and reversionary inheritance under Section 2100 of the German Civil Code (BGB)-provided it is applied correctly. This mechanism protects both the surviving partner and the children from a previous relationship.

Legal Basis: Sections 2100-2146 BGB

Preliminary inheritance is regulated in Title 4 of the Inheritance Law (Sections 2100-2146 BGB). The testator may stipulate that the inheritance first passes to one person (the preliminary heir) and, upon the occurrence of a specific event-typically the death of the preliminary heir-passes to another person (the reversionary heir).

The preliminary heir is a true heir: they become the owner of the estate assets, may use them, and may enjoy their fruits. However, they are not a free owner-§ 2113 BGB severely restricts their power of disposal. Dispositions of estate assets made without consideration are ineffective vis-à-vis the reversionary heir from the outset. Dispositions made for consideration (e.g., sale of real property) are initially effective but are rescinded upon the occurrence of the reversionary inheritance-unless the buyer acted in good faith and no reversionary heir notation was entered in the land register.

The so-called “exemption” of the preliminary heir (Section 2136 BGB) allows the testator to lift individual or all restrictions. In practice, one frequently sees wills that exempt the preliminary heir from the restrictions of Section 2113(1) BGB but continue to prohibit gratuitous dispositions. This differentiated exemption gives the surviving partner more leeway without completely relinquishing the reversionary heirs’ claims to the estate.

§ 2100 BGB defines reversionary inheritance as an inheritance that automatically takes effect upon the reversionary heir’s death-no further application for a certificate of inheritance is required in all cases, but proof of inheritance for the land registry office is. Section 2106 of the German Civil Code (BGB) governs the occurrence of the reversionary inheritance: Unless another time is specified, it occurs upon the death of the preliminary heir.

Figures and Structuring Options 2026

Preliminary/reversionary inheritance has various structures, whose costs and effects differ:

Option	Restriction on preliminary heir	Land registry entry	Typical use
Full heir without exemption	Severely restricted (§§ 2113-2115)	Successor heir notation urgently required	Vulnerable successor heirs, minors
Exempt preliminary heir (§ 2136)	Largely unrestricted	Note regarding reversionary heirs common	New partners in blended families
Combined advance bequest	Only the remainder of the estate is bound	Partial registration	Mixed family situations
Inheritance contract with reversionary inheritance	Binding upon notarization	Combination with preliminary registration possible	Long-term mutual security

Source: BGB §§ 2100 ff., GNotKG Table B, Bavarian Justice Portal, Bavarian Chamber of Notaries, as of Q1/Q2 2026.

Notary fees for a will with prior/subsequent inheritance at a notary in Erlangen (Middle Franconia notary district): For a total estate value of 600,000 euros (condominium in Erlangen Röthelheimpark approx. 450,000 euros + other assets), notary fees of approximately 1,070-2,140 euros apply according to GNotKG Table B (0.5-1.0 fee), plus VAT and out-of-pocket expenses. The entry of the reversionary heir note in the land register costs an additional half fee according to the GNotKG.

Practice: Notarial Drafting and Land Register Entry in Erlangen

Consultation with the Erlangen notary typically begins with the question: What exactly should the preliminary heir be permitted to do? A life estate is sometimes sufficient-and is less complicated than a full preliminary inheritance. However, if the new partner is to have a financial interest in the property or manage it, there is no way around establishing a preliminary inheritance.

Typical for the Erlangen practice: The testator designates their second spouse as the preliminary heir and the children from their first marriage as reversionary heirs. The preliminary heir is largely exempt under § 2136 BGB-they may rent out the property, retain the income, and even take out a loan against it. However, they may only sell it with the consent of the reversionary heirs or if the will contains a corresponding exemption.

The reversionary heir notation in the Erlangen Land Registry (Erlangen Local Court, Land Registry Department) protects the children: Anyone wishing to purchase the property immediately sees that reversionary heirs exist. A bona fide purchase without knowledge of this restriction is thus precluded.

> The valuation tool from leadmarkt.ch provides a current valuation of your Erlangen property-an important basis for the valuation in the draft will and for tax planning.

Tax Implications of Preliminary/Subsequent Inheritance

From a tax perspective, preliminary/subsequent inheritance is particularly complex: The preliminary heir pays inheritance tax at the time of the first inheritance, and the subsequent heir pays it again at the time of the subsequent inheritance-but on the same estate. This sounds like double taxation-and essentially is, unless countermeasures are taken.

To mitigate double taxation, the reversionary heir may, upon application under Section 6 of the German Inheritance Tax Act (ErbStG), be treated as if they had inherited directly from the decedent. This means: The reversionary heir’s tax-free allowance vis-à-vis the decedent applies, not the allowance vis-à-vis the preliminary heir. In cases where children are the reversionary heirs (exemption of 400,000 euros) and a new partner is the preliminary heir (exemption of 500,000 euros as a spouse or only 20,000 euros if unmarried), this can be significantly more advantageous.

The exact tax calculation depends on the timing of both inheritances, the estate values at both points in time, and the personal tax-free allowances. A simulation of both scenarios (with and without a § 6 ErbStG application) should be conducted before drafting the will.

Administration of the preliminary heir’s property: duties and rights

During the preliminary inheritance, the preliminary heir holds a quasi-fiduciary position vis-à-vis the reversionary heir. He may not diminish the value of the estate. Specifically, this means for real estate:

He must carry out necessary maintenance and repair work-otherwise, he is liable for any loss in value. He may not undertake excessively costly renovations that would be at the expense of the estate’s assets. They must maintain insurance policies. Rental income belongs to them as proceeds from the estate.

In the event of disputes regarding administration, the reversionary heir may apply to the probate court for protective measures (Section 2128 of the German Civil Code [BGB]). The Erlangen Local Court, acting as the probate court, may impose conditions on the preliminary heir or, in extreme cases, restrict their administrative rights.

Local Nuance: Erlangen - A City of Academics with Complex Family Structures

Erlangen is characterized by its university, the Siemens campus, and an above-average proportion of academics. Patchwork families and late marriages are statistically more common here than the regional average. The Erlangen real estate market also commands high prices: Condominiums in Röthelheimpark or Büchenbach-Nord will cost an average of €4,500-5,800 per square meter in 2026, while single-family homes in Bruck or Alterlangen will range from €600,000 to €950,000.

Given such real estate values, the careful legal structuring of reversionary inheritance is no academic exercise-it determines hundreds of thousands of euros in assets for the next generation. The Erlangen Local Court, as the probate court, and the Erlangen Notary’s Office (Notary District of Middle Franconia) are the central points of contact.

Conclusion for Property Owners in Erlangen

Reverse succession is the most precise legal instrument for balancing the interests of a new partner and children from a previous relationship. It requires careful notarization and-mandatorily-the reverse succession notation in the land register. Anyone who drafts a will without this entry risks leaving the reversionary heirs unprotected.

For concrete planning, we recommend consulting a notary in the Middle Franconia district specializing in inheritance law, as well as obtaining a current valuation of the Erlangen property. The valuation tool from leadmarkt.ch provides this foundation quickly and without an appointment-serving as a starting point for the consultation and tax simulation.

Practical Checklist: Properly Implementing Pre- and Successor Heirs

For Erlangen property owners planning to use pre- and successor heirs, the following sequence of steps is recommended:

First, all family members and their interests should be clearly identified: Who should be the pre-heir? Who should be the successor heirs? Are there children from a first and second marriage who need to be treated differently?

Next comes the tax analysis: What are the tax implications for the preliminary heir and the reversionary heir? Is direct inheritance to the children, while simultaneously providing for the partner, more tax-efficient?

Next, the notarial wording of the exemption clauses under Section 2136 of the German Civil Code (BGB) is drafted: Which restrictions should the preliminary heir retain (no sale without consent?), and which should be waived (rental permitted?)?

Finally, the reversionary heir notation must be applied for in the land register-without this entry, the protection of the reversionary heirs is incomplete. The Erlangen Land Registry enters the notation upon application by the probate court or the heir.

Common Mistakes in Advance/Reversionary Inheritance

In practice, recurring errors occur that make this instrument significantly less effective:

No reversionary heir notation: The most common mistake. Without an entry in the land register, a third party acting in good faith can purchase the property and is protected against the reversionary heir’s claim (Section 2113(1) BGB, Section 892 BGB). This can completely nullify the arrangement.

Unclear exemption clauses: If the will does not precisely specify the extent to which the preliminary heir is exempt, disputes arise. The wording “The preliminary heir is exempt from the restrictions of §§ 2113 ff. BGB” is often too broad-lists of permitted and prohibited actions are more precise.

No provision for multiple reversionary heirs: If the children are joint reversionary heirs and one of them dies before the reversionary inheritance takes effect, statutory inheritance law applies in the absence of an explicit provision-which may not correspond to the testator’s wishes.

No contingency provision for the preliminary heir: What happens if the preliminary heir himself becomes in need of care and the property must be sold to finance that care? Without an explicit provision, the preliminary heir is limited to his or her statutory share in this case and cannot simply sell the property.

Preliminary/Subsequent Inheritance and the Preliminary Heir’s Need for Care

A scenario often overlooked when drafting a will: What happens if the preliminary heir-e.g., the new partner-later becomes in need of care themselves? The property in the preliminary heir’s estate could be sold to finance the care costs. But is the preliminary heir allowed to do that?

Without an exemption under § 2136 BGB, the preliminary heir cannot sell the property without the consent of the reversionary heirs (§ 2113 BGB). Even if they urgently need cash for care, they may be blocked from doing so. This leads to a difficult situation: The preliminary heir wants to use their inheritance, but the subsequent heirs (e.g., children from the testator’s first marriage) refuse to give their consent.

Solution: The will can include an explicit provision stating that, if a proven need for care exists, the preliminary heir may sell the property even without the consent of the subsequent heirs-for example, with the aim of financing care costs for a maximum of X years. The remaining proceeds then pass to the subsequent heirs upon the death of the preliminary heir. This so-called long-term care clause protects the preliminary heir while also taking into account the interests of the subsequent heirs.

Notaries in the Middle Franconia notarial district recommend including this clause in every will with a preliminary inheritance-especially if the preliminary heir is significantly younger than the testator and a long period of preliminary inheritance is expected.

---

Prepared by the my-home.de editorial team in collaboration with regional real estate analysts. Data as of: Q1/Q2 2026.