Nachlässen

Nachlässen is the plural form of Nachlass in the dative case, but in everyday usage it refers to the estates left behind by deceased persons. A Nachlass comprises both assets and liabilities, including real estate, movable property, bank balances, debts, claims, and, in a broader sense, rights such as intellectual property or digital accounts. The term is also used for the body of works and belongings that constitute a person’s literary, scientific, or cultural estate, known as a literary or cultural Nachlass.

In legal terms, the administration of a Nachlass is called Nachlassverwaltung or Nachlassabwicklung. If a will names an executor (Testamentsvollstrecker), this person is usually responsible for managing the estate. If no executor is named or if there is a dispute, the court may appoint a Nachlasspfleger or Nachlassverwalter, and the probate court (Nachlassgericht) oversees the process. The estate is first inventoried in a Nachlassverzeichnis, listing assets and liabilities. Debts are settled before any distribution to heirs or legatees. The distribution follows either the instructions of a will or the statutory succession rules, and may be influenced by tax considerations and forced shares (Pflichtteil).

Tax and inheritance considerations are central to Nachlässe. In many jurisdictions, Erbschaftsteuer (inheritance tax) applies, with exemptions and rates depending on the relationship to the deceased. In addition, beneficiaries may have to address the transfer of debts and potential obligations arising from the estate. The handling of a Nachlass may also cover digital assets and future claims, which require careful inventory and planning.

Variations of the concept include the literary Nachlass, consisting of manuscripts, letters, and personal papers, and the broader cultural or scientific Nachlass of notable individuals. These estates can be managed, archived, or released according to the heirs’ or institutions’ decisions.