Renunciation of Inheritance: Meaning and Risk Assessment
Renouncing an inheritance is one of the fundamental legal measures in inheritance law, especially when uncertainties exist about the value of the estate. Often, an heir decides to renounce in order to avoid risks associated with a possible over-indebtedness of the estate. It frequently turns out afterward that the value of the estate assets is different from the original assumption. In this context, the question arises whether a mistake regarding the value of the estate assets justifies contesting the renunciation of inheritance.
Reasons for the Decision by the Higher Regional Court Zweibrücken dated 12.12.2023 – 8 W 102/23
Key Points of the Decision
The Higher Regional Court Zweibrücken recently had the opportunity to address the question of whether a mistake concerning the value of the estate allows for a valid contestation of a renounced inheritance. In the underlying case, a party renounced the inheritance because they assumed over-indebtedness. It later turned out that the estate actually had a significantly higher value. The party then sought to challenge their renunciation declaration due to mistake.
The court clarified that a mistake by the heir concerning the actual value of individual estate assets—such as real estate, bank balances, or securities—does not constitute an error justifying contestation under §§ 119 et seq. of the German Civil Code (BGB). This is not a mistake of content or a declaration mistake, but rather a so-called mistake of motive. Such reasons, which caused the heir to renounce but did not become part of the declaration of intent, are legally not protected.
Reasoning and Systematic Legal Classification
According to the principle of private autonomy, it is the duty of the potential heir to thoroughly inform themselves about the composition and value of the estate prior to making the renunciation declaration. Case law strictly distinguishes between errors affecting the objective declaratory meaning of a declaration of intent (content or declaration mistake) and those merely related to the personal motivation of the declarant (motive mistake).
The Higher Regional Court Zweibrücken emphasized that a motive mistake—such as an error regarding the composition or valuation of the estate—does not constitute grounds for contestation under § 119 para. 1 BGB. Therefore, the renunciation of inheritance is binding, even if the heir gains knowledge later about a actually higher value of the estate. This approach corresponds to established highest court jurisprudence and serves to strengthen legal certainty in inheritance cases.
Special Features of Value Mistakes and Their Differentiation
Value Mistake versus Content Mistake
A value mistake occurs when the heir is mistaken about the economic framework of their decision, for example because they do not know the exact financial circumstances at the time of renunciation. By contrast, a content mistake would exist if the heir is mistaken about the meaning of their declaration of intent—i.e., for example, about the legal consequence of the renunciation itself. Only in this latter case would contestation under § 119 para. 1 BGB be applicable.
The boundary here is clear: incorrect assumptions about liabilities, assets, or the value of individual estate items are fundamentally factual or economic in nature and do not invalidate the renunciation declaration.
Insufficient Information as a Risk for the Heir
The decision underscores the heir’s personal responsibility to obtain a correct understanding of the estate prior to the declaration. The six-week renunciation period (§ 1944 BGB) aims to ensure quick legal clarity but fundamentally allows sufficient time to assess the estate’s value. It is important to note that the state as the so-called substitute heir strictly preserves the renunciation rights of heirs—and renunciation generally cannot be corrected later, even after gaining further knowledge.
Impact on Inheritance Law Practice
The consequences of the decision are of significant importance for potential heirs. By submitting the renunciation declaration, the heir irrevocably waives all rights and obligations related to the estate—regardless of whether their assessment of the estate value proves accurate or inaccurate later. Only in special exceptional cases, such as fraudulent misrepresentation, threat, or a substantial content mistake, can the binding effect be broken.
For business successions, shares in companies, or complex estates with international links, this increases the necessity to clarify the composition and valuation of the estate comprehensively before renunciation. Misjudgments or uncertainties regarding individual asset items are attributable to the heir and generally do not allow for subsequent correction of the renunciation decision.
Conclusion
The current decision of the Higher Regional Court Zweibrücken reinforces the principle that a mistake about the value of estate assets alone does not constitute grounds for contesting the renunciation of inheritance. The decisive factor remains the declaration of the heir, who must clarify their motivation for renunciation within their own sphere of responsibility. Jurisprudence thus outlines clear limits as to which errors in connection with the renunciation of inheritance are legally significant.
If uncertainties exist regarding the legal situation in connection with the acceptance or renunciation of an inheritance, or if complex estates require a differentiated evaluation, our team at MTR Legal is gladly available to provide further legal clarification. Information on comprehensive legal advice in inheritance law can be found under Legal Advice in Inheritance Law.
