Field help: Did you have income that was subject to inheritance tax and for which a tax reduction should be claimed?

Select Yes if you have received income that has been subject to inheritance tax in 2024 or in the four previous years and therefore you wish to apply for a tax reduction.

It is possible that assets may be subject to inheritance tax in the event of inheritance and that income contained therein may be subject to income tax at a later date. This double burden with inheritance and income tax is to be reduced by means of a special provision in the Income Tax Act and applies to inheritance cases as of 1 January 2009. The tax reduction does not apply to donations.

The new relief regulation pursuant to sect. 35b of the Income Tax Act (EStG) reduces income tax on income that has already been subject to inheritance tax as assets in the last 4 years.

Upon application, the income tax rate applicable to this income is reduced by a certain percentage. This also reduces the assessment basis for the solidarity surcharge and church tax.

On the following page, enter the relevant income for which the reduction is applicable, as well as the determined inheritance tax, the inheritance tax-liable acquisition plus the tax-free amounts in accordance with sections 16 and 17 of the Inheritance and Gift Tax Act and the tax-free amounts in accordance with section 5 of the Inheritance and Gift Tax Act.

Inheritance tax arises at the time of death. It does not matter when the inheritance tax is set and/or paid.