Inheritance Tax Return (Erbschaftsteuererklärung)

Germany levies inheritance tax (Erbschaftsteuer). Upon request by the local inheritance tax authority (Erbschaftsteuerfinanzamt), an inheritance tax return (Erbschaftsteuerklärung) must be filed using the official forms. The official forms can be downloaded from the websites of the fiscal authorities of each German State (e.g., the Senatsverwaltung für Finanzen in Berlin). For further information, please see our article German Inheritance Tax Return.