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Inheritance tax assessment received


Inheritance tax covers assets acquired upon death. The taxation of your increased ability to pay is intended to contribute to a fairer distribution of wealth. Inheritance tax does not cover the estate as such, but the inheritance accrued to the individual purchaser.
 
The subject of taxation is the acquisition by reason of death. Acquisition by reason of death shall be deemed to be:

  • the acquisition by inheritance, by bequest or on the basis of an asserted claim to a compulsory portion
  • acquisition by gift in the event of death
  • other acquisitions to which the provisions of civil law applicable to legacies apply
  • the acquisition on the basis of a contract concluded by the testator which is acquired directly by a third party at the time of the testator's death (e.g. life insurance contract)

The basis of assessment for the tax is the taxable acquisition. Taxable acquisition is the enrichment of the acquirer to the extent that it is not exempt from taxation. The valuation of the transferred assets is carried out in accordance with the Valuation Act.

Of particular importance is the valuation of real estate. If necessary, property values are determined in a separate procedure by the local tax offices. The basis is the fair market value of the land. Various valuation methods existed to determine the fair market value.

Deductible liabilities include all debts that have passed from the testator to the heirs. In addition, legacies, conditions and claims to a compulsory portion can be deducted. The funeral expenses, grave maintenance costs and costs of estate settlement triggered by the inheritance are also deductible. To compensate for the latter costs, you can take into account a lump sum of 10,300 euros without proof.

The tax bracket is also decisive for the amount of the tax. This is because the tax bracket has an impact on the amount of your personal tax rate and allowance. Basically, the more closely you are related to the testator, the more gently the inheritance tax applies.

The amount of the tax also depends on whether material tax exemptions are to be taken into account. Of particular importance from the exemption catalogue are the allowance for household contents in the amount of EUR 41,000 for purchasers in tax class I, the allowance for other movable tangible property of EUR 12,000 for purchasers in tax class I, the allowance of EUR 12,000 for household goods and other items together for purchasers in tax classes II and III. In many cases, the purchase of a family home is also tax-free.

The Inheritance Tax Act also provides for various exemption options for the acquisition of business and share assets as well as agricultural and forestry assets that are eligible for preferential treatment.

As a rule, inheritance tax arises upon the death of the testator. As a purchaser, you are generally obliged to notify the tax office responsible for the administration of inheritance tax in writing of the acquisition within a period of three months. The notification must contain information on the identity of the parties involved, the legal reason for the acquisition, as well as its object and value.

In addition, the tax office learns about tax-relevant acquisition transactions through a large number of other notifications from third parties, e.g. through notifications from registry offices, banks, insurance companies, courts and notaries. If, after evaluating these notifications, a tax assessment is to be expected, the tax office will ask you to submit an inheritance tax return, which you usually have to submit within one month; The declaration is accompanied by extensive instructions to make it easier for you to fill it out.

The declaration must also be submitted if you are of the opinion that inheritance tax is not to be levied. The decision on what is taxable and what is not taxable is reserved to the tax office. If you subsequently discover that the tax return is incorrect or incomplete, you are obliged to report this immediately.

If you have to pay inheritance tax, you will receive an inheritance tax assessment from the tax office. The tax assessed is due within one month of notification of the notice.

You can find the tax office responsible for you via the tax office search of the Federal Central Tax Office:

Land

Acquisition by reason of death (e.g. by inheritance, by bequest or on the basis of an asserted claim to a compulsory portion) is subject to taxation.

if applicable, a list of the objects of the estate

Emission: free of charge
It is a tax payment; In principle, further costs only arise in the event of a breach of duty (e.g. late payment surcharges, etc.)

• Deadline for compliance with the obligation to report: three months after becoming aware of the seizure

• Deadline for filing tax returns: individual

• Deadline for payment of inheritance tax: one month after notification of the inheritance tax assessment

Application Deadline: 3 Months
• Deadline for compliance with the obligation to report: three months after becoming aware of the seizure • Deadline for filing tax returns: individual • Deadline for payment of inheritance tax: one month after notification of the inheritance tax assessment

The legal basis for the levying of the tax is the Inheritance Tax and Gift Tax Act (ErbStG) in the version published on 27 February 1997 (BGBI I 1997 p. 378), last amended by Article 12 of the Property Tax Reform Act of 26 November 2019 (Federal Law Gazette I p. 1794).

State Tax Office of Lower Saxony

The text was automatically translated based on the German content.

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Landkreis Emsland
Address: Ordeniederung 1 , 49716 Meppen
Timetable
Postal address: Post Office Box 15 62 , 49705 Meppen
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Fax: 05931 44-3621
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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
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Telephone: +49 511 12045-00
Fax: +49 511 12045-99

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