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BGB 1936. 1 If at the time of the devolution of the inheritance neither a relative , nor a civil partner , nor a spouse of the deceased is living , the treasury of the state [ Bundesstaat ] of which the deceased was a citizen at the time of his death is the heir on intestacy . If the deceased was a citizen of more than one state [ Bundesstaat ] , the treasury of each of these states [ Bundesstaat ] is entitled to inherit in equal shares .
BGB 1936. 2 If the deceased was a German who was not a citizen of any state [ Bundesstaat ] , the [ Reich ] treasury is the heir on intestacy .