Inheritance Tax Return (Erbschaftsteuererklärung)

Germany levies an inheritance tax (Erbschaftsteuer). Upon request by the local tax authority, the beneficiary (if there is an executor: The executor) must file an inheritance tax return (Erbschaftsteuerklärung) using the official forms. The official forms can be downloaded from the websites of the fiscal authority of each German State (e.g. Senatsverwaltung für Finanzen in Berlin).