Wills and inheritance in Denmark: how to protect your loved ones

A will is your most important tool for deciding how your belongings are to be divided after your death. Without a will, the inheritance is divided under the rules of the Inheritance Act, and they do not always match your wishes. This guide explains the basic rules on inheritance, forced heirship and the different types of will.

When should you make a will?

You should consider a will if you:

• Have a cohabiting partner (cohabitants do not inherit from each other automatically)
• Want to benefit particular people or a charitable purpose
• Have children from a previous relationship
• Want to divide the inheritance differently from what the Inheritance Act provides
• Own a business or other assets that require special planning

Forced heirship and free share

The Inheritance Act divides your assets into two parts when you have forced heirs.

Forced share (25%)

Your direct descendants (children, and if a child has died, the child's children) and your spouse are forced heirs. The forced share is 1/4 (25%) of what each forced heir would otherwise inherit, and it cannot be taken away by will. In practice, the forced share reserves a quarter of the estate for the closest family.

A testator can, however, by will limit each descendant's forced share to a fixed amount, which is adjusted annually. This can be relevant if you want to give a larger part of the inheritance to, for example, a spouse or a cohabiting partner.

Free share (75%)

The remaining 3/4 (75%) is your free share, which you can freely leave by will to whomever you want, including to people or purposes outside the family. If you have neither a spouse nor descendants, you can dispose of your entire estate by will.

Witness will vs. notarial will

There are two main types of valid will.

Witness will

• Made and signed in the presence of two witnesses who must be present at the same time
• The witnesses must meet certain requirements and may, for example, not themselves be beneficiaries
• Cheaper to make, but easier to challenge if doubt arises about its validity

Notarial will

• Made and signed before a notary at the district court
• More secure and harder to challenge, among other things because the notary verifies your identity and mental capacity
• Registered automatically in the Central Register of Wills, so it cannot be lost and is always found in an estate
• Costs a small court fee

For most people, the notarial will is recommended because of the extra security and the automatic registration.

Cohabitants and wills

Cohabitants do not inherit from each other automatically under the Inheritance Act, regardless of how long you have lived together and regardless of whether you have children together. If you want to protect your cohabiting partner, a will is decisive.

You can make a mutual will that protects the survivor. If you meet the conditions, you can also make an extended cohabitants' will, which allows you to inherit from each other almost as if you were married. The conditions include that you could have married and that you either have, are expecting or have had a child together, or have lived together at a shared address for at least two years.

How to make a will

1. Decide the type of will: a witness will or a notarial will
2. Determine the division: who is to inherit what, and does the forced share need to be taken into account?
3. Draw up the will with a well-crafted template or with the help of a lawyer
4. Sign correctly according to the formal requirements for the chosen type
5. Make it as a notarial will, or ensure secure storage if you choose a witness will

Conclusion

A will gives you control over how your inheritance is divided and is especially important for unmarried cohabitants, blended families and those who want to benefit someone outside the closest family. Remember that the forced share of 25% for a spouse and descendants cannot be set aside, while the other 75% is your free disposition. Choose a notarial will for the extra security, and have it reviewed by a lawyer if your situation is complex.

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The content of this article is for guidance only and does not constitute legal advice. Consult a lawyer specialising in inheritance law for advice on your specific situation.