Which tax class applies to whom?
Inheritance tax and gift tax are levied according to three tax classes. The respective tax category depends on the ratio of the purchaser to the testator or donor:
Tax class I
It applies to the spouse, partner, children (marital and illegitimate children, adopted children, stepchildren, but not foster children), grandchildren and great-grandchildren, as well as parents and grandparents in the event of death.
Tax class II
It applies to parents and parents - insofar as they are not members of tax class I -, siblings, siblings, siblings, step-parents, in-laws, children-in-law, divorced spouses and the life partners of a suspended civil partnership.
Tax class III
It applies to all other purchasers
Which tax class applies to whom?
Who is obliged to submit an inheritance tax declaration?
Natural persons who have their domicile or habitual residence in the Federal Republic of Germany are obliged to submit an inheritance tax declaration regardless of their nationality.
The tax liability arises, among other things, in the case of acquisitions due to death. As a rule, the tax office sends the participants an official declaration form. As a rule, some time elapses between the inheritance and the sending of the declaration form.
What deadlines must be observed? Any acquisition subject to inheritance tax must be reported by the purchaser to the competent tax office within three months after becoming aware of this fact.
A declaration is unnecessary if the acquisition is based on a will which has been opened by a notary public or a court and the relationship of the purchaser to the testator results from the will.
Who is obliged to submit an inheritance tax declaration?
