DE Inheritance tax · Pre-intake

Requirements

• I am an heir, a legatee or otherwise involved in the estate.

Sections

1. 1

   Your details & note

   Your name

   Residential address

   Email address

   Mobile number / phone

   Your role — how are you affected by the matter?

   Confirmation

2. 2

   Details of the deceased

   Name of the deceased

   Date of birth

   Date of death

   Last residential address

   All nationalities

   Tax ID (IdNr)

   Last tax office (Finanzamt, DE) and tax number

   Marital status on the date of death

   Matrimonial property regime

   Death certificate

   Identity card / ID of the deceased

   Marriage contract (if any)

3. 3

   Notification & will

   Has the succession already been notified to the tax office (Finanzamt) under § 30 ErbStG?

   File reference/tax number of the inheritance tax office (if available)

   Is there a will?

   Is there an executor?

   How many acquirers/beneficiaries are there?

   Should a joint inheritance tax return be filed for all acquirers/beneficiaries?

   Will / inheritance contract

4. 4

   Heirs / acquirers

   Heirs / acquirers

5. 5

   Legatees

   Are there any legatees?

   Legatees

6. 6

   Certificate of inheritance & interests

   Has a certificate of inheritance been applied for?

   If yes: where / with whom?

   Was the deceased part of a community of heirs?

   Was the deceased part of a continued community of property?

   Was the deceased a prior heir (Vorerbe)?

   Was the deceased a prior legatee (Vorvermächtnisnehmer)?

   If prior heir/prior legatee: name, date of death and last residence of the earlier deceased, inheritance tax office and, where applicable, tax number

   Certificate of inheritance

   Will of the earlier deceased

   Inheritance tax return of the earlier deceased incl. annexes

   Inheritance tax assessment of the earlier deceased

7. 7

   Safe-deposit box

   Did the deceased hold a safe-deposit box?

   Bank / custodian of the safe-deposit box

   What valuables/items are in the safe-deposit box?

8. 8

   Details of the estate

   Agricultural and forestry assets?

   Real property (immovables)?

   Business assets (sole proprietorship / partnership)?

   Balances at banks/building societies?

   The deceased's bank relationships

   Non-listed shares?

   GmbH (limited company) shares?

   Name of the GmbH / corporation

   Other claims against third parties (e.g. loans)?

   Insurance claims, death benefits, severance payments?

   We will discuss the following items on a case-by-case basis if "Yes" — a short note helps us with the preparation (optional).

   Tax refund claims?

   Pensions or other recurring benefits?

   Privately held cash (domestic and foreign)?

   Coins, precious metals, gemstones, pearls?

   Household effects?

   Cryptocurrencies?

   Other movable assets (cars, boats, art, jewellery, collections)?

   Other rights (copyrights, inventions, patents)?

   Which assets were acquired directly by third parties outside the estate (e.g. insurance, foundation, trust)?

   Bank balances – please review

   Real property – please review

   Insurance benefits – please review

   Land register extract(s) (agricultural and forestry assets)

   Land register extract(s) (real property)

   Current property brochure / current valuation (real property)

   Last three annual financial statements (business assets)

   Bank balances as at the date of death — German banks: statement as at the date of death; others: account/securities statement as at the date of death

   Last three annual financial statements (non-listed shares)

   Last three annual financial statements (GmbH shares)

   Loan agreement with the repayment amount currently still outstanding (other claims)

   Insurance policy with proof / letter from the insurer

9. 9

   Estate liabilities & costs of death/estate

   Loan debts?

   Tax debts?

   Other liabilities (care home, medical/hospital costs, tradespeople, etc.)?

   Costs of death/estate

   Provisional estimate of the costs of death/estate (optional)

   Did the deceased order any legacies or conditions?

   Have compulsory-share claims been asserted?

   Documents for the liabilities (loan agreements, assessments, open invoices)

   Invoices for the costs of death/estate (where already available)

10. 10

    Prior gifts

    Did the deceased make any gifts/transfers during their lifetime (value of the benefit > consideration)?

    If yes: name/address of the recipient, type, value and date of the gift, assessed at the tax office/tax number

11. 11

    Notification & remarks

    Where should the inheritance tax assessment be sent?

    General / individual remarks