Prerequisites
You have acquired money, property or other assets from the deceased upon death.
Documents required
Please include the following in your ad:
1. First name, surname, date of birth, identification number, occupation, address of the deceased,
2. First name, surname, identification number and address of the acquirer (heir, legatee),
3. Date and place of death of the testator,
4. Object and value of the acquisition,
5. Legal basis of acquisition such as legal inheritance or legacy,
6. Personal relationship of the purchaser to the testator such as kinship or in-laws
7. previous gifts made by the testator to the purchaser according to type, value and timing of each gift.
Please note
- Inheritance tax usually arises upon the death of the testator.
- You must declare your acquisition, even if the testator did not live in Germany or you only received foreign assets.
- You must declare your acquisition even if you believe that the value of the acquired assets does not exceed your personal allowance.
- If the deceased lived in another federal state, you can find the responsible office using the tax office search program of the Federal Central Tax Office (BZSt).
- If the deceased lived abroad at the time of his death, you can find the responsible authority using your own address.
Deadlines
Report your acquisition of assets to the relevant authority within 3 months of becoming aware of it.