Inheritance/gift tax

Information on inheritance and gift tax.

Inheritance tax taxes the transfer of assets due to the death of the testator. Inheritance tax is levied as inheritance tax, i.e. it is linked to the specific acquisition of the respective heirs, beneficiaries of the reserved portion, legatees or other acquirers.

Gift tax is a tax on the acquisition of wealth by gift among living persons. Inheritance and gift tax are regulated in the same law.

The question of whether and to what extent inheritance/gift tax is payable depends on the value of the acquisition and the family relationship. Each acquirer is entitled to a personal allowance that applies both to acquisitions upon death and to gifts. The personal allowance can be used again every 10 years through donations.

Subject to inheritance tax (gift tax)

  • the acquisition of property upon death (e.g. inheritance, legacy),
  • donations among the living,
  • the special purpose grants,
  • the assets of a foundation, provided that they are essentially built in the interest of a family or certain families, at intervals of 30 years each (income tax).


You can find out which documents are required in detail from the declaration forms sent to you by the competent authority.

Inheritance Tax and Gift Tax Act (ErbStG).

Related Links

  • ErbStG

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