Inheritance tax: allowances and what you have to report to the tax office

An inheritance is not automatically a tax matter: inheritance tax only becomes due above the allowances. How high the allowance is depends on the family relationship; close relatives are much better off.

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There are personal allowances depending on the degree of kinship: for example 500,000 euros for spouses/life partners, 400,000 euros per child, 200,000 euros per grandchild. Only the value above the allowance is taxed.

The tax rate depends on the tax class (degree of kinship) and the amount of the taxable acquisition. You must generally report the acquisition to the tax office within three months; a tax return is requested separately by the tax office if needed.

What you should do now

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1. Check the allowance
Determine your personal allowance according to the family relationship.
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2. Report the acquisition
Report the acquisition to the tax office within three months (an informal notice is enough at first).
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3. Mind the valuation
Real estate and businesses are valued separately; there are sometimes additional concessions.
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4. Advice for larger estates
For higher values or real estate, tax advice is worthwhile.

Frequently asked questions

From when do I have to pay tax on an inheritance?

Only above your personal allowance. This depends on the family relationship, for example 500,000 euros for spouses/life partners, 400,000 euros per child, and 200,000 euros per grandchild. Only the value that exceeds the allowance is subject to inheritance tax; the rate depends on the tax class and the amount.

Do I have to report an inheritance to the tax office?

Yes, generally within three months of learning of the acquisition, an informal notice is enough at first. Whether you then have to file an inheritance tax return is requested separately by the tax office if needed. For real estate or larger estates, tax advice is sensible.

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General information for self-help, not legal advice (RDG). In case of a high loss or uncertainty: contact a consumer advice center or a lawyer.