Show acquisition subject to inheritance tax
Inheritance tax generally arises upon the death of the testator. The prerequisite for initiating an inheritance tax assessment is the notification of the inheritance itself. In principle, every acquisition must be reported. However, there are exceptions.
You do not have to notify the tax office:
- a gift if it has been recorded by a court or notary or
- an inheritance if it is based on a will or inheritance contract opened by a German court, a German notary or a German consul.
In these cases, the tax office is usually informed by the aforementioned authorities.
In the following exceptional cases, you must nevertheless notify the tax office of the inheritance:
- If the inheritance is based on a will or contract of inheritance opened by a German court, a German notary or a German consul, but the relationship of the inheriting person to the testator cannot be determined without doubt.
- If the inheritance is based on a will or contract of inheritance opened by a German court, a German notary or a German consul, but the acquisition includes
- real estate,
- business assets,
- foreign assets or
- shares in corporations that are not subject to the notification requirement under Section 33 of the Inheritance and Gift Tax Act.
Even if you do not have to report the inheritance or gift, the acquisition may be subject to inheritance or gift tax.
- §Section 30 Inheritance Tax Act (ErbStG)
- §Section 33 Inheritance Tax Act (ErbStG)
None
Every acquisition that is subject to inheritance and gift tax must be reported to the relevant tax office by the acquirer within three months of becoming aware of the transfer of assets. In the case of gifts, the donor is also obliged to notify the tax office. An informal letter or a message via the ELSTER portal is sufficient. Notification of the inheritance/gift to the tax office does not replace the inheritance/gift tax return. If a tax return has to be submitted, the inheritance tax office will ask you to do so.
Every acquisition that is subject to inheritance and gift tax must be reported by the acquirer to the competent tax office within three months of becoming aware of the transfer of assets.
Notifications must generally be submitted within one month of the administrator/custodian becoming aware of the death.
Your competent tax office for inheritance tax matters: Tax office Kusel/Landstuhl
The text was automatically translated based on the German content.
Even if you do not have to report the inheritance or gift, the acquisition may be subject to inheritance or gift tax.
- §Section 30 Inheritance Tax Act (ErbStG)
- §Section 33 Inheritance Tax Act (ErbStG)
None
Every acquisition that is subject to inheritance and gift tax must be reported to the relevant tax office by the acquirer within three months of becoming aware of the transfer of assets. In the case of gifts, the donor is also obliged to notify the tax office. An informal letter or a message via the ELSTER portal is sufficient. Notification of the inheritance/gift to the tax office does not replace the inheritance/gift tax return. If a tax return has to be submitted, the inheritance tax office will ask you to do so.
Every acquisition that is subject to inheritance and gift tax must be reported by the acquirer to the competent tax office within three months of becoming aware of the transfer of assets.
Notifications must generally be submitted within one month of the administrator/custodian becoming aware of the death.
Your competent tax office for inheritance tax matters: Tax office Kusel/Landstuhl
The text was automatically translated based on the German content.