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 Inheritance Tax and Gift Tax Act 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 executors of wills and estate administrators

More information on the topic of lowercommon value (market value) Fact sheet on lower common value (market value)