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Estate Tax (Nachlasssteuer)

Germany does not levy an estate tax (Nachlasssteuer). However, it does levy an inheritance tax (Erbschaftsteuer) on the acquisition of the beneficiary. 


Related publications

  • German Inheritance and Probate Law - FAQ
  • German Inheritance Tax
  • German-American Probate and Inheritance Law - FAQ
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Glossary

Please select a letter in the character list and then select the desired expression in the left column.

All0-9ABCDEFGHIJKLMNOPQRSTUVWXYZ
  • Ecclesiastical purposes (kirchliche Zwecke)
  • Election of succession law under the European Succession Regulation
  • Equalization of accrued gains (Zugewinnausgleich)
  • Estate (Nachlass)
  • estate debts (Nachlassverbindlichkeiten)
  • Estate inventory (Nachlassverzeichnis)
  • Estate Tax (Nachlasssteuer)
  • European Certificate of Succession (Europäisches Nachlasszeugnis)
  • European Succession Regulation (Europäische Erbrechtsverordnung)
  • Evidence of foreign law (Nachweis ausländischen Rechts)
  • Excerpt from the land registry (Grundbuchauszug)
  • Executor (Testamentsvollstrecker)
  • Extended unlimited inheritance tax liability (erweiterte unbeschränkte Erbschaftsteuerpflicht)
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News

08/10/2021 Cologne Court of Appeal: Application of English law can violate the German Public Policy

08/03/2021 Decicison of the German Federal Fiscal Court on the Taxation of Distributions from a 401(k) to Beneficiary in Germany

05/12/2021 Germany: Applicable laws as regards to ordering and supervision of a curator of the estate

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© J-H. Frank, Fachanwalt Erbrecht 2022
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