Field help: (2024) Date of death (if deceased)

The date of death should be specified in the income tax return if the taxpayer died in the current tax year. The reasons for this are as follows:

End of tax liability: The tax liability of the deceased person ends on the date of death. In the year of death, tax must be paid on income up to the date of death. A precise breakdown of income and a separate tax calculation for the year of death is therefore required.

The heirs or an estate administrator are obliged to file a tax return for the deceased person if they were previously obliged to file a tax return. Stating the date of death is crucial in order to continue and complete the tax return correctly.

It is important to note that in case of death, the tax office will usually ask further questions or request additional information in order to clarify the tax situation precisely. For this reason, it is advised to have all documents relating to the inheritance at hand.