{"id":1031,"date":"2021-08-05T09:31:17","date_gmt":"2021-08-05T07:31:17","guid":{"rendered":"https:\/\/www.rechtsanwalt-erbrecht.eu\/internationales-erbrecht\/erbrecht-in-der-eu\/erbrecht-im-ausland\/der-deutsch-griechische-erbfall\/wo-muss-die-erbschaftsteuer-gezahlt-werden\/"},"modified":"2026-07-11T17:48:32","modified_gmt":"2026-07-11T15:48:32","slug":"where-the-inheritance-tax-must-be-paid","status":"publish","type":"page","link":"https:\/\/www.rechtsanwalt-erbrecht.eu\/en\/internationales-erbrecht\/erbrecht-in-der-eu\/erbrecht-im-ausland\/der-deutsch-griechische-erbfall\/wo-muss-die-erbschaftsteuer-gezahlt-werden\/","title":{"rendered":"Where must inheritance tax be paid?"},"content":{"rendered":"

Between Greece and Germany there is an agreement on the Inheritance tax a double taxation agreement<\/a>, which re-entered into force on 1 January 1953. However, this agreement does not constitute a comprehensive double taxation agreement. It only regulates the taxation of movable estate assets. This is initially only taxed by the country of residence of the deceased. If the heir lives in the other state, the state of residence of the heir can also tax the movable assets of the deceased.<\/p>\n

In practice, the principle of mutual recognition and consideration of inheritance tax already paid applies at least to movable assets in German-Greek legal transactions. Art. 32 of the Greek Inheritance Tax Act stipulates that, upon application, taxation in Greece on movable assets located abroad can be waived in the amount of the taxes paid there. German inheritance tax law contains a parallel provision in Section 21 of the German Inheritance Tax Act. We have already a contribution<\/a> written. If you have any further questions, your specialist inheritance lawyer in D\u00fcsseldorf and Krefeld, Dr Michael Gottschalk, will be happy to help.<\/p>","protected":false},"excerpt":{"rendered":"

Zwischen Griechenland und Deutschland besteht auf dem Gebiet der Erbschaftsteuer ein Doppelbesteuerungsabkommen, das am 1.\u00a01. 1953 wieder in Kraft getreten ist. Dieses Abkommen stellt jedoch kein umfassendes Doppelbesteuerungsabkommen dar. Es regelt alleine die Besteuerung des beweglichen Nachlassverm\u00f6gens. Dieses wird zun\u00e4chst nur vom Wohnsitzstaat des Erblassers besteuert. Lebt der Erbe im jeweils anderen Staat kann auch […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":414,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-1031","page","type-page","status-publish","hentry"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t