- As an heir/heiress, am I obliged to inform the tax office responsible for inheritance tax about the inheritance?
Yes, As an heir, you are obliged to pay the inheritance tax due on the inheritance. responsible tax office about the inheritance. This results from § 30 of the Inheritance Tax Act (ErbStG). You must make this notification within three months of learning of the inheritance. The same applies, for example, to acquisitions as Legatee or legatee. The required notification of inheritance is not an inheritance tax return.
However, there is also a Exception to this obligation. If there is a will for the inheritance andthis
- by a German notary public,
- a German court or
- abroad by a German consul or a German consul
the tax office will be informed by them. If it is clear from the will which relationship you had to the deceased, you do not have to notify the tax office any further.
However, if your purchase includes
- a plot of land,
- Operating assets,
- Shares in a corporation, for example a limited liability company, or
- foreign assets.
you are obliged to inform the tax office of the transaction despite the existence of a will.
- Do I also have to report legacies, the compulsory portion or other acquisitions in connection with the inheritance?
Yes, they are all „Acquisitions by reason of death“ to be displayed. This includes in particular
- acquisition as a legal heir,
- acquisition as a testamentary heir or on the basis of an inheritance contract,
- acquisition on the basis of a legacy,
- the acquisition on the basis of an asserted claim to a compulsory portion,
- acquisition on the basis of a contract concluded by the testator in favour of third parties (e.g. from a life insurance contract) or
- which is granted as compensation for waiving the assertion of claims under inheritance law (e.g. the claim to a compulsory portion that has arisen or for waiving an inheritance).
All gifts between living persons are subject to gift tax
- Which tax office do I have to report the inheritance to?
In the context of gift and inheritance tax, the local jurisdiction of the tax offices is generally determined by the place of residence or habitual abode of the deceased person at the time of death or of the donor. However, not every tax office is responsible for the taxation of inheritances and gifts. Some tax offices are responsible for a larger area.
- Do I have to use a form for the advert?
The tax offices do not have a form ready for the notification of inheritance. You can write to the tax office informally.
- What do I have to tell the tax office?
Please provide the tax office with the following information:
- First name and surname,
- Your Tax identification number, Profession
- Your address,
- Name of the deceased person (testator),
- Address of the deceased person,
- Date and place of death,
- Object and value of the acquisition,
- Legal basis of the acquisition, for example statutory succession, will or legacy,
- Personal relationship to the deceased person, such as kinship, sister-in-law or employment relationship,
- Previous gifts of the deceased person, including type, value and date.
- Do I also have to submit an inheritance tax return or gift tax return without being asked to do so?
No, You are only obliged to submit an inheritance and gift tax return if your tax office asks you to do so.