Inheritance tax - assessment

• Erbschaft (inheritance) • Acquisition through Erbanfall (devolution of an estate by statutory, testamentary, or contractual succession) • Acquisition through Vermächtnis (legacy/bequest) • Acquisition through an asserted Pflichtteilsanspruch (compulsory portion claim) • Schenkung (gift) • Any gratuitous gift/donation • Compensation for Erbverzicht (waiver of inheritance)

• Inheritance or gift tax return (Erbschafts- oder Schenkungssteuererklärung), upon request • The tax office (Finanzamt) can request anyone involved in an inheritance case or a gift to submit a tax return. If a tax assessment is expected, it will send those involved the official tax return forms together with the request to submit the tax return to the tax office within a deadline of at least one month. • Several heirs can submit a tax return jointly. In that case, however, it must be signed by all heirs. • If an executor (Testamentsvollstrecker) or estate administrator (Nachlassverwalter) is involved in an inheritance case, or an estate curator (Nachlasspfleger) has been appointed, that person is obliged to submit the tax return.

• Inheritance and gift tax forms www.berlin.de/sen/finanzen/steuern/downloads/artikel.9856.ph

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• Erbschaft- und Schenkungsteuergesetz (Inheritance and Gift Tax Act, ErbStG) www.gesetze-im-internet.de/erbstg_1974/ • Bewertungsgesetz (Valuation Act, BewG) www.gesetze-im-internet.de/bewg/

• Questions and answers on inheritance and gift tax www.berlin.de/sen/finanzen/steuern/informationen-fuer-steuer

The Finanzamt Schöneberg is centrally responsible for Berlin.