Erbschaftsteuer, Informationen und Zuständigkeit nach Nachnamen des Erblassers
Hamburg
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99102009000000
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Typ 2a
Inhalt
<div lang="en-x-mtfrom-de">Inheritance Tax, Information and Jurisdiction by Surname of the Decator</div>
<div lang="en-x-mtfrom-de">Inheritance tax, information and jurisdiction based on the testator's surname</div>
Begriffe im Kontext
<div lang="en-x-mtfrom-de">Inheritance</div> (Synonym), <div lang="en-x-mtfrom-de">heritage</div> (Synonym), <div lang="en-x-mtfrom-de">Inheritance tax return</div> (Synonym), <div lang="en-x-mtfrom-de">testator</div> (Synonym), <div lang="en-x-mtfrom-de">testament</div> (Synonym), <div lang="en-x-mtfrom-de">Enforcement of inheritance tax</div> (Synonym), <div lang="en-x-mtfrom-de">Inheritance tax enforcement</div> (Synonym), <div lang="en-x-mtfrom-de">Tax office number 20 Enforcement - inheritance tax</div> (Synonym), <div lang="en-x-mtfrom-de">Tax office number 20</div> (Synonym), <div lang="en-x-mtfrom-de">heritage</div> (Synonym), <div lang="en-x-mtfrom-de">legacy</div> (Synonym), <div lang="en-x-mtfrom-de">Inheritance contract</div> (Synonym), <div lang="en-x-mtfrom-de">Exemption from inheritance tax</div> (Synonym), <div lang="en-x-mtfrom-de">Inheritance tax rate</div> (Synonym), <div lang="en-x-mtfrom-de">Tax class inheritance tax</div> (Synonym), <div lang="en-x-mtfrom-de">Inheritance tax exemption for supply</div> (Synonym), <div lang="en-x-mtfrom-de">Family home inheritance tax</div> (Synonym), <div lang="en-x-mtfrom-de">Display inheritance tax</div> (Synonym), <div lang="en-x-mtfrom-de">Duty to notify inheritance tax</div> (Synonym), <div lang="en-x-mtfrom-de">Inheritance tax clearance certificate</div> (Synonym), <div lang="en-x-mtfrom-de">Clearance certificate in the case of inheritance with a foreign connection</div> (Synonym), <div lang="en-x-mtfrom-de">Enforcement agency inheritance tax</div> (Synonym)
Fachlich freigegeben am
04.08.2022
Fachlich freigegeben durch
nicht vorhanden
Inheritance tax taxes the transfer of wealth to another (natural or legal) person in connection with an inheritance. In principle, it arises with the death of the testator.
The circumstances at the time the tax arises are decisive for the determination of the tax (valuation date). Each acquisition subject to inheritance tax must be reported to the responsible tax office by the acquirer (e.g. heirs, legatees) within three months of becoming aware of the accrual of assets. In principle, notification is not required if the acquirer is based on a disposition mortis causa (testament, contract of inheritance) opened by a German court or German notary and the (family) relationship of the acquirer to the testator is unequivocally evident from the disposition. In these cases, however, the buyer is still obliged to notify if his acquisition includes real estate, business assets, unlisted shares in corporations or foreign assets.
Inheritance tax is only assessed if certain personal allowances have been exceeded. If there is no tax assessment, the purchaser is usually not notified. The amount of the allowance depends on the family relationship to the deceased.
The circumstances at the time the tax arises are decisive for the determination of the tax (valuation date). Each acquisition subject to inheritance tax must be reported to the responsible tax office by the acquirer (e.g. heirs, legatees) within three months of becoming aware of the accrual of assets. In principle, notification is not required if the acquirer is based on a disposition mortis causa (testament, contract of inheritance) opened by a German court or German notary and the (family) relationship of the acquirer to the testator is unequivocally evident from the disposition. In these cases, however, the buyer is still obliged to notify if his acquisition includes real estate, business assets, unlisted shares in corporations or foreign assets.
Inheritance tax is only assessed if certain personal allowances have been exceeded. If there is no tax assessment, the purchaser is usually not notified. The amount of the allowance depends on the family relationship to the deceased.
In order to comply with the notification requirement, the acquisition can be communicated to the tax office responsible for inheritance tax with an informal letter or using the form provided on the Internet (see links). The forms required for the inheritance tax return can also be accessed on the Internet or requested from the responsible tax office.
The notification of the acquisition must be made within three months of becoming aware of the accrual of assets.
In Hamburg, the tax office for transfer taxes and real estate is responsible for the administration of inheritance tax. The tax office for transfer taxes and property is responsible if the testator's last place of residence was in Hamburg.
The following allowances must be observed:
- Spouses and life partners: EUR 500,000;
- Children and stepchildren, children of deceased children: EUR 400,000;
- Grandchildren: EUR 200,000;
- Parents and forefathers: EUR 100,000;
- Siblings, first-degree descendants of siblings, step-parents, in-laws, children-in-law, divorced spouses, civil partners in an annulled civil partnership: EUR 20,000;
- all other buyers: EUR 20,000.
If you want to find out exactly who is responsible for your request, please follow the link to Authority finder Hamburg