German inheritance law is ruled by the German Civil Code, called Bürgerliches Geseztbuch (abbreviation: BGB). You will find the most of the relevant settlements in Book 5 of the BGB (§§ 1922 ? 2385 BGB), but also sporadically at other places, e.g. in § 1371 BGB which is part of Book 4, on the equalization of accrued gains in case of the death of a spouse.
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