Tax Clearance Certificate (Unbedenklichkeitsbescheinigung)

If all or one of the beneficiaries of an estate reside outside of Germany, German banks and other financial institutions are liable for the payment of inheritance tax by such beneficiaries. Thus, they make no payments to beneficiaries residing outside of Germany, unless a tax clearance certificate (“Unbedenklichkeitsbescheinigung”) is provided. The tax clearance certificate prooves, that no German inheritance tax is due.


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Glossary

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