Unilateral relief (Anrechnung)

Upon application a foreign death tax will be offset against the German inheritance tax (Erbschaftsteuer) if:

• either the deceased or the beneficiary was a German tax resident (Inländer), 
• estate assets are located outside of Germany, which are taxable in Germany and abroad,
• the foreign tax is comparable to the German inheritance tax,
• the foreign tax was assessed and paid,
• the foreign tax accrued within the last 5 years prior to the German inheritance tax. See § 21 of the German inheritance and Gift Tax Act.