Landungsbrücken

Inheritance tax, information and jurisdiction based on the testator's surname

Inheritance tax taxes the transfer of wealth to another (natural or legal) person in connection with an inheritance. In principle, it arises with the death of the testator. The circumstances at the time the tax arises are decisive for...

Inheritance tax taxes the transfer of wealth to another (natural or legal) person in connection with an inheritance. In principle, it arises with the death of the testator.
The circumstances at the time the tax arises are decisive for the determination of the tax (valuation date). Each acquisition subject to inheritance tax must be reported to the responsible tax office by the acquirer (e.g. heirs, legatees) within three months of becoming aware of the accrual of assets. In principle, notification is not required if the acquirer is based on a disposition mortis causa (testament, contract of inheritance) opened by a German court or German notary and the (family) relationship of the acquirer to the testator is unequivocally evident from the disposition. In these cases, however, the buyer is still obliged to notify if his acquisition includes real estate, business assets, unlisted shares in corporations or foreign assets.
Inheritance tax is only assessed if certain personal allowances have been exceeded. If there is no tax assessment, the purchaser is usually not notified. The amount of the allowance depends on the family relationship to the deceased.

Important notes

Prerequisites

KA

Documents required

In order to comply with the notification requirement, the acquisition can be communicated to the tax office responsible for inheritance tax with an informal letter or using the form provided on the Internet (see links). The forms required for the inheritance tax return can also be accessed on the Internet or requested from the responsible tax office.

Please note

In Hamburg, the tax office for transfer taxes and real estate is responsible for the administration of inheritance tax. The tax office for transfer taxes and property is responsible if the testator's last place of residence was in Hamburg.

The following allowances must be observed:

  • Spouses and life partners: EUR 500,000;
  • Children and stepchildren, children of deceased children: EUR 400,000;
  • Grandchildren: EUR 200,000;
  • Parents and forefathers: EUR 100,000;
  • Siblings, first-degree descendants of siblings, step-parents, in-laws, children-in-law, divorced spouses, civil partners in an annulled civil partnership: EUR 20,000;
  • all other buyers: EUR 20,000.

Deadlines

The notification of the acquisition must be made within three months of becoming aware of the accrual of assets.

Procedure & Fees

Procedure

KA

Processing time

The processing time depends on the individual case.

Fees

No

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