Inheritance tax assessment notice (Erbschaftsteuerbescheid)

Under German tax inheritance tax laws, the taxpayer does not have to calculate the German inheritance tax (Erbschaftsteuer) themselves. Instead, the tax is calculated by the inheritance tax office (Erbschaftsteuerfinanzamt)  based on an inheritance tax return (Erbschaftsteuererklärung)​​​​​. In accordance with § 122 para. 1 AO, the tax assessment notice must be served on the person liable to pay the tax or who is affected by it. As the inheritance tax notice is usually intended for the person liable to pay the inheritance tax, it is usually issued to that person. If there is a German executor (Testamentsvollstrecker)​​​​​​, the executor is typically required to file the inheritance tax return, and the inheritance tax assessment must be issued to the executor with effect for and against the beneficiary (§ 32 para. 1 ErbStG). No (further) notification to the beneficiary is required. If the final tax assessment cannot be made immediately, it can be made subject to review or provisionally in accordance with §§ 164, 165 AO.