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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).

The responsibility lies with the tax office.

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

Inheritance Tax Act (ErbStG)

Further information can be found here.

The text was automatically translated based on the German content.

competent Bodies

Finanzamt Osnabrück-Stadt
Address: Süsterstraße 46/48, 49074 Osnabrück

Data protection information

Stadt Papenburg - Rechnungsprüfung
Postal address: Post Office Box 1755 , 26857 Papenburg
Address: Hauptkanal rechts 68/69, 26871 Papenburg
Telephone: 04961 82-320
Building Access
elevator available, wheelchair-accessible

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

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

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