Inheritance tax and gift tax

Inheritance tax generally arises on the death of the testator.

Inheritance tax generally arises upon the death of the testator. In inheritance cases, there are also notification obligations on the part of third parties, i.e. persons/companies not belonging to the group of acquirers.

The gift tax arises at the time the gift is made.

Here you will find more information on inheritance rights and obligations in another member state.

• Taxable transactions
• Taxable acquisition as the basis for taxation (acquisition by reason of death)
• Material tax exemptions
• Personal allowances and tax brackets

• Separate determination of tax bases for the purposes of inheritance tax/gift tax
• Separate determination of tax bases for the purposes of real estate transfer tax
• Responsible: Tax office (responsibility according to § 152 BewG)