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IMPORTANT: Select a location.To obtain application forms, location-specific information and contacts, select a town or zip code.

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Your selected location: Papenburg (268...)

Which place to enter?

The location is used to determine the responsible office for the selected administrative service. In most cases you can enter your place of residence to find the competent authority. However, there are also cases in which a different location must be specified. Here are some examples:

Birth certificateYou want to get married and need a birth certificate. You live in Hanover, but you were born in Celle. You must therefore state your place of birth, i.e. Celle.

Business registrationYou would like to register a business in Braunschweig. Your place of residence is Hanover. You must therefore state the location of your future business, i.e. Braunschweig.

Apply for a building permitYou would like to build a house in Wunstorf and therefore apply for a building permit. Her place of residence is currently Hanover. You must indicate the place where the house is to be built. In this case it is Wunstorf.

Inheritance tax

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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.

What else should I know?

Further information can be found here.

Legal basis

Inheritance Tax Act (ErbStG)

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

Further Links

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Single points of contact of the state of Lower Saxony, Single points of contact of the countries of Europe, advice and assistance for EU citizens and their families.
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