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Pay inheritance/gift tax

  • Steuern und Abgaben

Taxation in the event of an inheritance or gift.

  • Basic information

    Inheritance tax taxes the transfer of assets upon the death of the testator.

    Gift tax is a tax on the acquisition of assets through inter vivos gifts. Inheritance tax and gift tax are governed by the same law.

    The question of whether and to what extent inheritance/gift tax is payable depends on the value of the acquisition and the family relationship. The relationship of the acquirer to the testator/gifter determines which tax class is applicable within the meaning of the Inheritance Tax Act. Each acquirer is entitled to a personal allowance, which applies both to acquisitions by reason of death and to gifts. The personal allowance can be used again every 10 years through gifts.

    The following are subject to inheritance tax (gift tax)

    1. acquisition by reason of death (e.g. inheritance, legacy)
    2. inter vivos gifts
    3. donations for specific purposes
    4. the assets of a foundation, provided it is set up essentially in the interests of a family or certain families, at intervals of 30 years (inheritance tax)

    Requirements

    • Inheritance tax generally arises upon the death of the testator.
    • Gift tax arises at the time when the gift is made. This is the case when the donee has received what the donor intended to be given to him and can freely dispose of it.

    The circumstances at the time the tax arises (valuation date) are decisive for the determination of the tax.

  • Procedure

    Any acquisition subject to inheritance and gift tax must be reported by the recipient (and, in the case of gifts, also by the donor) to the tax office responsible for inheritance and gift tax via Elster within three months of becoming aware of the transfer of assets.

    The competent tax office is determined by the last place of residence of the testator or donor. If the donor lives abroad or is resident abroad, the tax office at the donee’s place of residence is always competent.

    In the State of Bremen, the Bremerhaven tax office is centrally responsible for assessing and collecting inheritance and gift tax.

    A notification is not required:

    • if the acquisition is based on a will drawn up by a notary or opened by a court, and this clearly establishes the relationship between the beneficiary and the deceased.
    • in the case of a gift, if it has been certified by a court or a notary.

    The relevant tax office may, where necessary, request an inheritance tax return or a gift tax return from the parties involved.

    However, even where a will exists, there is an obligation to notify the authorities if the acquisition includes:

    • a plot of land
    • business assets
    • shares in a limited company (for example, a GmbH) 
    • foreign assets

    More information

    The acquisition can be notified to the tax office responsible for inheritance and gift tax by means of an informal letter, unless notification is not required. The following details must be included in the notification if they are known:

    • Name, tax identification number, address and date of birth of the acquirer and the testator or donor
    • Date and place of death or date of gift
    • Legal basis of the acquisition, e.g. statutory succession, will, bequest or compulsory portion legacy or compulsory portion
    • Personal Personal relationship to the testator or donor
    • Object and value of the acquisition
    • Previous Previous gifts from the testator or donor, including type, value and date

    Under "Forms" - Forms for inheritance and gift tax returns you will find fillable forms for reporting the acquisition.

    You can also request a form for the notification of acquisition or a declaration form from the tax office responsible for inheritance or gift tax.

    General inquiries can also be sent to the e-mail address ErbSchenk@fa-bhv.bremen.de .

  • Competent Department

  • Online Services

  • Forms

  • Fees / Costs

    free of charge

  • Deadlines & processing time

    What deadlines must be paid attention to?

    3 months The notification must be made within 3 months of becoming aware of the transfer of assets

  • Legal Bases

  • More Information

This page has been automatically translated by DeepL. We cannot guarantee that the translation is correct.

The official information in German is complete and correct.

Updated on 21.09.2026

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