
GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Hamburg, Munich, Stuttgart, Frankfurt and London http://www.grprainer.com/en inform: On the 01.01.2010 the inheritance - and limitations law reform became effective. This could lead to the outcome that a large part of the inheritance claims expire by 31.12.2012. Because of this reform, the 30 year period of limitations according to the German Civil Code (BGB) is no longer applicable. Since 01.01.2010 a large portion of inheritance claims fall into the three year limitation period in line with the §195 of the Civil Code. In the case of bequests, the new shortened limitations period is particularly adhered.