Inheritance tax return

In the inheritance tax return, the heirs or legatees must declare which items from the estate they have inherited or acquired by way of a legacy.

A distinction must first be made between the inheritance tax return and the return pursuant to Section 30 ErbStG, which the acquirer must submit to the relevant inheritance tax office within three months of becoming aware of the acquisition.

As a rule, the acquirer (heir, legatee) is requested by the tax office to submit an inheritance tax return after submitting the notification of acquisition. The tax office sets the taxpayer a deadline for this.

In principle, taxpayers can complete an inheritance tax return themselves and do not necessarily have to seek the help of a tax advisor or lawyer. However, it is advisable to seek professional assistance, especially if the estate includes real estate or shares in a company. In these cases, not only the inheritance tax return must be completed, but also the associated declarations. This requires a tax valuation of the real estate or business assets. When valuing the business assets, it can also be checked incidentally whether the conditions for tax relief under Sections 13a and 13b ErbStG are met.

It may also make sense to instruct a tax lawyer to prepare the declaration if the calculation of the equalization of accrued gains is involved in the case of a married testator.

Our specialist lawyers for tax law in Frankfurt and Berlin will be happy to assist you with the preparation of inheritance tax returns and any additional declarations required for the determination of property values or company values.

We are also happy to check the inheritance tax assessment notice issued by the tax office on the basis of your submitted declaration. If there are any differences between the information in your declaration and the assessment notices issued, we will also be happy to handle further communication with the tax authorities on your behalf and, if necessary, represent you in any subsequent objection or appeal proceedings with the tax office.

We generally charge for the preparation of inheritance tax and assessment declarations in accordance with the Tax Advisor Remuneration Ordinance (StBVV), which is based on the respective estate value or calculated real estate or company value.