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Inheritance tax


Through inheritance tax, the transfer of assets is taxed on the death of the testator. Inheritance tax is levied as inheritance tax, i.e. it is linked to the specific acquisition of the respective heir, person entitled to a compulsory portion, legatee or other acquirer.

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

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

Subject to inheritance tax (gift tax)

  1. the acquisition upon death (e.g. inheritance, legacy)
  2. gifts among the living
  3. the earmarked grants
  4. the assets of a foundation, provided that they are essentially established in the interest of a family or certain families, at intervals of 30 years (inheritance tax).

Who should I contact?

The responsibility lies with the tax office.

Which documents are required?

You can find out which documents are required from the declaration forms that you usually receive from the responsible tax office.

Legal basis

Inheritance Tax Act (ErbStG)

What else should I know?

Further information can be found here.

Author

The text was automatically translated based on the German content.

Data protection information


Landkreis Emsland
Address: Ordeniederung 1 , 49716 Meppen
Timetable
Postal address: Post Office Box 15 62 , 49705 Meppen
Timetable
Telephone: 05931 44-0
Fax: 05931 44-3621
Transport Connection:
Station Haltestelle Kreishaus
Bus: 993

Building Access
elevator available, wheelchair-accessible
bank account:
recipients: Landkreis Emsland
bank: Emsländische Volksbank
BIC: GENODEF1LIG
IBAN: DE26266600600120050000
recipients: Landkreis Emsland
bank: Sparkasse Emsland
BIC: NOLADE21EMS
IBAN: DE39266500010000001339
recipients: Landkreis Emsland
bank: Postbank Hannover
BIC: PBNKDEFF250
IBAN: DE36250100300012132306

Ansprechpartner

Marc-André Burgdorf
responsible for:
Bernd Otten (Datenschutzbeauftragter)
Telephone: 05931 44-1605
Fax: 05931 44-391605
Room:
605
responsible for:

Landesbeauftragte für den Datenschutz Niedersachsen
Address: Prinzenstraße 5, 30159 Hannover
Timetable
Telephone: +49 511 12045-00
Fax: +49 511 12045-99

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)