Adult adoption – an overview of the opportunities, rights and tax benefits

The media often report on adult adoptions, most recently on that of Erwin Müller, founder of the Müller drugstore chain. After a rift between him and his son, he had three hunting friends adopt him. The “coffee king” Albert Darboven, on the other hand, failed with the adoption of Andreas Jacobs, an heir to the coffee dynasty. The following article will examine the legal and tax aspects of adult adoption and highlight its advantages.

Adult adoption – an overview

In the case of adult adoption, an adult person is adopted and a new family relationship is established. There are two forms of this: weak and strong adoption. In the case of weak adoption, the legal bond with the biological parents remains. In the case of strong adoption, on the other hand, the legal bond with the biological parents is severed.

The tax consequences of adult adoption

Adult adoption brings with it significant tax advantages. Regardless of whether it is a weak or strong adoption, the same inheritance or gift tax allowance applies as for biological children (EUR 400,000 per parent). Furthermore, the favorable tax class I applies, which means lower tax rates – a clear advantage for all parties involved. In the case of weak adoption, the adopted children also benefit from up to four allowances, namely from both their biological and adoptive parents.

The legal requirements for an adult adoption

An adult adoption is only permissible if it has a genuine family background – the focus must not be purely on tax advantages. The main goal should be a deep and long-term connection that resembles a parent-child relationship. But what does that mean exactly? It is a relationship based on mutual support and emotional closeness. Such a bond is evident in everyday gestures such as sharing in important family events and providing mutual support in times of illness or hardship.

Another important point is the age difference: there should be a difference of at least 15 years between the adoptive parents and the person to be adopted. This difference underlines the cross-generational nature of the relationship and helps to underpin the parent-child relationship.

The legal consequences of an adult adoption

In the case of a weak adoption, the relationship with the biological parents remains, so that the adoptee subsequently has up to four parents. In the case of a strong adoption, on the other hand, the effects of a minor adoption are brought about and the relationship with the biological parents is terminated. A strong adoption is only possible in cases expressly provided for by law, for example if the person to be adopted has already been adopted as a minor into the family of the adoptive parents.

The change in the parent-child relationship has far-reaching consequences under inheritance law, and not only for those directly involved. The adopted person acquires inheritance rights and rights to a compulsory portion with respect to the adoptive parents, which reduces the corresponding claims of the adoptive parents’ existing descendants. Often, an adult adoption is carried out precisely with the aim of reducing the claims of existing descendants to a compulsory portion.

In return, the adopted person becomes liable to pay maintenance to the adoptive parents as a result of the adoption. In the case of a weak adoption, there are therefore up to four maintenance obligations to the biological parents and the adoptive parents.

Attention – name after adoption

In principle, the adopted person acquires the birth name of the adoptive person. The new family name is entered in the birth certificate of the adopted person as the birth name.

The name of the adoptive parents is only not assumed if the adopting person is already married. However, it is possible to form a double name. The new family name can be added to the previous family name or placed in front of it.

This legal consequence occurs regardless of whether the adoption was weak or strong. Since this can cause the adopted person distress, especially if the adopted person already has children of their own, proceedings are pending before the Federal Constitutional Court for a change of name in the case of a weak adoption.

Adoption procedure

A notarized application for adoption must be submitted to the competent family court (at the place of residence of the adoptive parents). The application for adoption must state the reasons for the desire to adopt, in particular the presentation of the family-related motive with the parent-child relationship.

The parties involved in the adoption process are the person to be adopted and the adoptive parents. In the case of a strong adoption, the biological parents are also involved. The parties are heard by the family court. The adoption may conflict with the overriding interests of the adoptive parents’ descendants, for example the effects on their right of inheritance and right to a compulsory portion. Whose interests prevail is a decision for the court to weigh up in each individual case.

At the end of the proceedings, the family court will issue a decision as to whether or not the adoption application will be granted.

Advice on the topic

We will be happy to advise and support you on whether adoption would be appropriate in your case and what the consequences would be, for example, in terms of inheritance.