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Prerequisites

Documents required

• Notification of acquisition of assets due to death
• Inheritance tax return
• Further necessary evidence as requested by the competent authority

Please note

Inheritance tax is based on the assets you acquired from the deceased, not on the value of his or her estate.
Your enrichment is considered a taxable acquisition, unless it is tax-free. The assets and associated liabilities are valued according to the provisions of the Valuation Act.
Your relationship to the testator determines which tax class applies to you:
Tax class I

• the spouse and the life partner,
• the children and stepchildren,
• the grandchildren and great-grandchildren,
• the parents and grandparents in cases of inheritance.

Tax class II

• the parents and grandparents (in the case of gifts),
• the siblings,
• the children of siblings (nieces and nephews),
• the stepparents,
• the children-in-law,
• the in-laws,
• the divorced spouse and the life partner of a dissolved civil partnership.

Tax class III

• all other purchasers and the special purpose donations.

The tax bracket, in turn, determines the amount of the personal allowance that is deducted from the value of your taxable income. The tax rate also depends on the tax bracket.
Personal allowances
The personal allowance is:

• EUR 500,000 for spouses and life partners,
• EUR 400,000 for children (and children of deceased children),
• 200,000 EUR for grandchildren,
• 100,000 EUR for the other persons in tax class I,
• 20,000 EUR for persons in tax class II,
• 20,000 EUR for persons in tax class III.

An inheritance tax assessment will only be considered if your acquisition is higher than the personal allowance.
Under certain conditions, spouses/life partners and children under the age of 27 can also claim a special allowance for maintenance costs.

Deadlines

• Inheritance tax usually arises on the day of the testator’s death.


• Report your acquisition of assets to the relevant authority in writing within 3 months of becoming aware of it.


• Pay the assessed inheritance tax within one month of receiving the tax assessment.

Procedure

As a purchaser (for example, heir or legatee), you are obliged to notify the relevant authority of the purchase in writing. In the notification, state the name, date of death, place of death and address of the testator as well as your name and address. Also provide information on the legal basis (such as inheritance or bequest) and the object and value of your acquired assets.
In addition, the responsible authority also learns of acquisitions that are significant for tax purposes through notifications from third parties - for example, registry offices, banks and insurance companies, courts and notaries.
You will be asked to submit an inheritance tax return if the responsible authority expects a tax assessment after examining the documents.
You submit your tax return on the officially prescribed form or via the electronic tax return procedure (ELSTER).
The responsible authority will check your tax return. If the check shows that inheritance tax is to be assessed, you will receive an inheritance tax notice.
You pay the inheritance tax shown in the tax assessment.

Processing time

no

Fees

It is a tax payment. Further costs only arise if you violate an obligation, such as paying a late payment surcharge.

Legal remedies

• Objection

Legal basis

Inheritance and Gift Tax Act (ErbStG)