Inheritance and gift tax returns
Who is obliged to submit a gift tax return or inheritance tax return?
Pursuant to §30 ErbStG (Inheritance Tax Act), every purchaser must notify the competent inheritance tax office in writing of any benefits (gifts, inheritances) within 3 months of becoming aware of the incident or the occurrence of the obligation. In the case of donations, this obligation also applies to the donor. Exceptions apply in the following cases:
The acquisition is based on a disposition of death passed by
- a German court
- a German notary public or
- a German consul
who opened a death warrant and the relationship to the testator undoubtedly results from this order. This does not apply if it is part of the acquisition:
- Real estate, business assets, shares in corporations that are not subject to the disclosure obligation pursuant to § 33 ErbStG or
- Foreign assets.
In this case, a report to the tax office is still required.
A notification is not required if a gift is legally or notarially notarised among living persons.