Inheritance tax Unfortunately this specification of service has not yet been completely translated.
Inheritance tax taxes the transfer of assets by the death of the deceased. Inheritance tax is levied as inheritance tax, i.e. it is linked to the specific acquisition of the respective heir, compulsory sharer, legatee or other acquirer.
Gift tax is a tax on the acquisition of assets by
The question whether and to what extent inheritance/gift tax is to be paid depends on the value of the acquisition and the relationship. Each purchaser is entitled to a personal allowance, which applies both to purchases of death and to gifts. The gift allowance can be re-used every 10 years.
Inheritance tax (gift tax) is subject to
the acquisition of death due to (e.g.
donationsamong the living
the assets of a
foundation,provided that it is substantially established in the interests of a family or certain families, at intervals of 30 years each (replacement tax).
You can find out which documents are required from the declaration forms, which you will normally receive from the competent tax office.
More information can be found
Inheritance Tax Act (ErbStG)
Responsible for the content
No information available
Last update or date of publication