Inheritance Tax Return (Erbschaftsteuererklärung)
Germany levies an inheritance tax (Erbschaftsteuer). Upon request by the local tax authority, the beneficiary (if there is an executor: The executor) must file an inheritance tax return (Erbschaftsteuerklärung) using the official forms. The official forms can be downloaded from the websites of the fiscal authority of each German State (e.g. Senatsverwaltung für Finanzen in Berlin).
Related publications
- Administration of a nonresident Decedent’s German Assets
- Administration of a U.S. Domiciled Decedent’s German Assets by a U.S. Personal Representative
- Collection of a German Bank account of a Deceased domiciled abroad
- Estate Planning for U.S. persons with Property in Germany: German Situs Will or Global Will?
- Executor of the Estate under German Law
- German Inheritance Tax
- German Inheritance Tax - FAQ
- Inheritance and Estate Tax in German-American Estate Matters - FAQ
- Wills for nonresidents with Property in Germany - German Will or Global Will