General information on inheritance and gift tax law

In the case of acquisitions by reason of death, the tax generally arises on the date of death of the deceased and, in the case of gifts inter vivos, on the date of execution of the gift

Legal basis

The legal basis for the levying of inheritance tax/gift tax is the Extern: Inheritance Tax and Gift Tax Act (Öffnet in neuem Fenster) in accordance with the Inheritance Tax Reform Act of December 24, 2008 in the version of the Act of November 4, 2016, last amended by Article 6 of the Act of July 16, 2021.

Further information on the subject of Extern: executors of wills and estate administrators (Öffnet in neuem Fenster)

More information on the topic of lowerDownload: common (Öffnet in neuem Fenster) value (market value) Extern: (Öffnet in neuem Fenster)Download: Fact sheet on lower common value (market value) (Öffnet in neuem Fenster)