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Inheritance and Gift Tax Act (Erbschafts- und Schenkungsteuergesetz)

Germany levies inheritance and gift taxes based on the German Inheritance and Gift Tax Act (Erbschafts- und Schenkungssteuergesetz). A German language version is available here: https://www.gesetze-im-internet.de/erbstg_1974/BJNR109330974.html


Related publications

  • German Gift Tax
  • German Inheritance Tax
  • U.S.-Trusts in German-American Estate Planning
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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
  • Inheritance (Erbschaft)
  • Inheritance and Gift Tax Act (Erbschafts- und Schenkungsteuergesetz)
  • Inheritance Tax (Erbschaftsteuer)
  • Inheritance Tax Return (Erbschaftsteuererklärung)
  • Intermediary beneficiary (Bezugsberechtigter)
  • Intermediary beneficiary (Zwischenberechtigter)
  • Intestacy (gesetzliche Erbfolge)
  • Intestacy Rules (Regeln der gesetzlichen Erbfolge)
  • Intestate share (Gesetzlicher Erbteil)
  • Intestate Succession (gesetzliche Erbfolge)
  • Introductory Act to the Civil Code (EBGB)
Selected: I

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News

12/31/2022 German Inheritance Tax: Tax-free Exemptions in 2023

07/02/2022 German Federal Civil Court: Application of English law can violate the German Public Policy

06/11/2022 German Federal Fiscal Court Ruling on Gift Tax triggered by Distributions from a Foreign Trust

all news
© J-H. Frank, Fachanwalt Erbrecht 2023
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