Acquisition subject to inheritance tax
Inheritance tax usually arises upon the death of the testator of the testator. The gift tax arises at the time the gift is made. The donation is completed when the person receiving the gift has received what was intended for him The person giving the gift...
Inheritance tax usually arises upon the death of the testator
of the testator.
The gift tax arises at the time the gift is made.
The donation is completed when the person receiving the gift has received what was intended for him
The person giving the gift wanted to obtain it and they can dispose of it freely.
Even if you do not have to report the inheritance or gift, the acquisition can
be subject to inheritance or gift tax.
Important notes
Prerequisites
You have inherited an inheritance or received a gift.
You do not have to report to the tax office:
• a donation if it was certified by a court or notary or
• an inheritance, if it is based on a German court, a German
Will or inheritance contract opened by a notary or a German consul.
In these cases, the tax office is usually informed by the authorities mentioned.
In the following exceptional circumstances, you must report the inheritance to the tax office
still show:
• If the inheritance is not based on a German court, a
a will opened by a German notary or a German consul or
Inheritance contract is based.
• If the inheritance is granted by a German court, a
a will opened by a German notary or a German consul or
The inheritance contract is based on the relationship between the inheriting person and the testator
or the testator cannot be identified beyond doubt.
• If the inheritance is granted by a German court, a
a will opened by a German notary or a German consul or
Inheritance contract is based, but the acquisition includes:
• real estate,
• business assets,
• Foreign assets or
• Shares in corporations that are not subject to the reporting obligation in accordance with Section 33 of the
Subject to inheritance and gift tax law
Documents required
No
Deadlines
You must report the inheritance or donation within three months,
after you find out about it.
Procedure & Fees
Procedure
An informal letter is sufficient.
You can also contact the person responsible for inheritance or gift tax
Tax office a form to report the acquisition or a declaration form
request. The forms are also available for download.
Reporting the inheritance/donation to the tax office does not replace the inheritance/donation
Gift tax return. If a tax return has to be filed, this will be the case
Inheritance tax office will request you to do so.
Fees
No