The Collation of Inter Vivos Transfers in Inheritance Law
Functionally, there is little difference between gifting assets and leaving them to pass through one’s estaste. In German law, however, certain donations inter vivos are subject to equality-of-inheritance claims. But this system has come under mounting criticism. In his dissertation, our former research associate Christoph Schoppe reconstructs the “adjustments” system pursuant to section 2025(1) of the German Civil Code (GCC) from historical, comparative, and doctrinal points of view.
To the participants, it need not matter that much whether assets are donated or inherited within the family. The collation of donations inter vivos, translated as “adjustment” in the semi-official English version of the GCC, is supposed to ensure that the estate is distributed justly among the descendants. But the historical foundations of the law of collation have largely faded into oblivion, making the doctrine difficult to justify today. Comparative law shows that England and Switzerland, which both faced similar issues, went in completely different directions: the English law of intestacy has abandoned the doctrine of collation altogether, whereas Switzerland applies it quite extensively. Such a contrast raises the question for German law of which path it should take going forward. Doctrinally speaking, the concept of Ausstattung (s 1624(1) GCC), semi-officially translated as “advancement”, is the crux of the problem. Its vague contours, heavy dependence on the subjective will of the predeceased parent, and its uncertain distinction from other kinds of donations make for highly unpredictable outcomes. This insecurity spills over into the general law of succession, also in respect of forced heirs. Thus collation poses problems both at the practical level and as a matter of legal policy. Schoppe’s study concludes with an examination of options for reforming the law.
Dr. Christoph Schoppe, LL.M. (Chicago), studied law at Bucerius Law School and the University of Cambridge. He was a research associate at the Institute from 2016 to 2023. He was a visiting researcher at the Institute of European and Comparative Law at the University of Oxford in 2020. He earned a master’s degree from the University of Chicago Law School in 2022. He completed his doctoral studies at Bucerius Law School in 2025. He is an attorney in Hamburg and Frankfurt am Main.
Image: © Max Planck Institute for Comparative and International Private Law
