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 the assets they manage or hold in custody to foreign beneficiaries before the inheritance tax is paid. To avoid liability, the banks request an inheritance tax clearance certificate in these cases.

The clearance certificate is issued by the tax office responsible for inheritance tax as soon as the inheritance tax assessed against the foreign acquiring person has been paid or it has been determined that no inheritance tax is due.