Inheritance Tax (Erbschaftsteuer)

Germany levies inheritance and gift taxes based on the German Inheritance and Gift Tax Act (Erbschafts- und Schenkungssteuergesetz, ErbStG). The German inheritance tax (Erbschaftsteuer) is levied on the beneficiary´s acquisition upon death (even if not distributed) and not the undivided estate. The worldwide acquisition (irrespective of the situs) is taxed (unlimited inheritance tax liability), if the deceased or the beneficiary had his habitual abode or residence in Germany.


Glossary

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