• 30.09.2026
• Specialist topic
• David-Michal Benner

Preserving family wealth across generations – successive heirship as an estate planning tool

What does successive heirship mean?

Under a successive heirship arrangement, the testator appoints two persons who inherit the same estate in succession.

Example: A mother appoints her son as the prior heir. Upon his death, the assets originating from her estate are to pass to her granddaughter as the subsequent heir.

Upon the mother’s death, the son initially inherits her estate as the prior heir. When the subsequent succession takes effect – often upon the death of the prior heir – the remaining estate passes to the subsequent heir designated by the mother, in this case the granddaughter. The son therefore cannot determine who will receive these assets after his death.

In this way, the mother can control the succession of her assets across several generations.

Protecting family wealth

Successive heirship can prevent assets from later passing to other branches of the family as a result of intestate succession or a testamentary disposition made by the prior heir. In this way, the testator retains control over the future succession of the assets rather than leaving it solely to the person initially appointed as heir.

Successive heirship also makes it possible to prevent certain persons from later acquiring an interest in specific assets where, in accordance with the testator’s wishes, they are not intended to benefit from those assets. This can be particularly relevant in more complex family situations or with regard to potential future compulsory share claims.

Für wen kann die Gestaltung interessant sein?

Gerade bei größeren Familienvermögen oder im Rahmen der Unternehmensnachfolge kann die Vor- und Nacherbschaft dazu dienen, die Vermögensnachfolge generationenübergreifend zu gestalten. Typische Anwendungsfälle finden sich auch bei Patchworkfamilien, wenn zunächst der Ehegatte versorgt werden, das Vermögen später aber an die eigenen Kinder fallen soll. Ebenso kann die Gestaltung nach einer Scheidung verhindern, dass Vermögen über gemeinsame Kinder später mittelbar an den früheren Ehegatten gelangt.

More control – but less freedom

However, this long-term control over the assets means that the prior heir is not entirely free to dispose of the inherited assets as they wish.

In addition to the prior heir’s own assets, there is a separate pool of assets that is subject to the successive heirship arrangement. These two pools of assets must be kept separate and administered in a transparent manner. Over the years, this can entail a considerable administrative burden.

The prior heir is also subject to a number of statutory restrictions, although the testator can largely exempt them from these restrictions. Such an exempt prior heir may administer the inherited assets, use the income they generate – such as rental income or interest – for their own benefit and, in principle, may also consume the assets themselves. However, even an exempt prior heir does not have complete freedom. In particular, they may not give away the assets subject to the successive heirship arrangement or determine by will who is to receive them after their death. The original testator has already made that decision by appointing the subsequent heir.

The subsequent heir may also have certain rights of oversight, including the right to request an inventory of the estate or to have the condition of the assets subject to the successive heirship arrangement assessed by an expert.

Conclusion

Successive heirship is an effective estate planning tool for controlling the succession of assets across several generations and keeping them within the family. Its particular advantage is that the testator can largely determine how the assets are to pass to future generations. However, this comes with restrictions on the prior heir and an increased administrative burden. Whether successive heirship is appropriate in a particular case therefore always depends on the family and financial circumstances as well as the testator’s individual objectives.