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In which cases is a clearance certificate required for inheritance and gift tax and who issues it?

If a foreign acquiring person is involved in an inheritance, the banks are liable for inheritance tax if they pay out or make available to foreign beneficiaries the assets they manage or hold in custody before the inheritance tax is paid. To avoid liability in such cases, the banks request an inheritance tax clearance certificate.

The tax office responsible for inheritance tax issues the clearance certificate as soon as, after examination of the documents, the inheritance tax assessed against the foreign acquiring person has been paid or it is established that no inheritance tax is due.

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