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Pay inheritance/gift tax

  • Steuern und Abgaben 



    		

			

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Procedure

            			
Any acquisition subject to inheritance and gift tax must be reported by the acquirer (in the case of gifts also by the donor) to the tax office responsible for inheritance and gift tax within three months of becoming aware of the asset acquisition. 

The competent tax office is determined by the last place of residence of the testator or donor.   If the donor lives/is domiciled abroad, the tax office at the place of residence of the donee is always responsible.    

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 notarial or judicially opened last will and testament
  • in the case of a donation, if this has been notarized by a court or a notary.

If necessary, the responsible tax office will request an inheritance tax declaration or gift tax declaration from the parties involved.

			
Legal bases
			
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. 

You can also request a form for notification of the 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@finanzamtbremerhaven.bremen.de .