inheritance Tax

Inheritance tax is paid by anyone who takes up an inheritance. The legacy can be money, a company or real estate. When calculating inheritance tax, the amount of the inheritance and the degree of relationship are important. There is a certain exemption for an inheritance, up to this amount no inheritance tax has to be paid.

The inheritance tax in Germany is regulated together with the gift tax in the ErbStG (inheritance tax law).

If the surviving dependents do not have a will from the deceased, an inheritance certificate can be requested from the competent probate court.