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

Select "yes" if in the year 2025 or in any of the four preceding years you received income from assets that were already subject to inheritance tax. In this case, you can apply for a tax reduction under § 35b EStG.

Background: In certain cases, assets are initially subject to inheritance tax, and the income generated from them is subsequently subject to income tax. To avoid this double taxation, § 35b EStG provides for a reduction in income tax on the relevant income for inheritances from 01.01.2009 onwards.

Important: The tax reduction applies only to inheritances, not to gifts.

Upon application, the income tax rate applicable to this income is reduced proportionally. This also reduces the basis for the solidarity surcharge and church tax.

In the next step, please specify:

• the relevant income for which the tax reduction is being applied
• the assessed inheritance tax
• the inheritance taxable acquisition including allowances under §§ 16, 17 ErbStG
• tax-free amounts under § 5 ErbStG

Note: The relevant date is the death of the inheriting person – not the date of assessment or payment of inheritance tax.

If in doubt, it is advisable to consult a tax advisor or lawyer, as determining the relevant amounts can be complex.