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  • Income tax and church tax
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      Services and information on the topic: Inheritance tax and gift tax

      Have you inherited something? You may have to pay inheritance tax. Gifts given during the lifetime of the giver are subject to gift tax.

      • Inheritance rights and obligations in another Member StateContact person available

      • gift tax receivedContact person available
      • inheritance tax assessment receivedOnline service available

      • Forms for inheritance and gift tax (for reference dates from 1 January 2009 to 30 June 2016)
      • Forms for inheritance and gift tax (for reference dates from 1 July 2016)
      • Forms for needs assessment
      • Forms for the needs assessment of real estate and agricultural and forestry assets
      • Forms for the needs-based valuation of unlisted shares in corporations and business assets
      • Service hotline for general tax questions
      • Standardised valuation
        • Citizen
        • Taxes and Social Insurance Contributions
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