Reporting letter (Erwerbsanzeige)

There is no obligation to file a German inheritance tax return (Erbschaftsteuererklärung) unless the inheritance tax office (Erbschaftsteuerfinanzamt) demands it. However, according to § 30 ErbStG, the beneficiaries are obliged to report the transfer to the local inheritance tax office within 3 months after gaining knowledge of the taxable transfer of property at death in the meaning of § 1 ErbStG. The 3-month period even applies if the estate is administered by a (foreign) personal representative and the beneficiary hasn´t received a distribution yet.