Inheritance Tax Implementing Regulation

Original Language Title: Erbschaftsteuer-Durchführungsverordnung

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Inheritance Tax-Implementing Regulation (ErbStDV)

Non-official table of contents

ErbStDV

Date of expend: 08.09.1998

Full quote:

" inheritance tax-implementing regulation of 8. September 1998 (BGBl. 2658), as last amended by Article 18 of the Law of 29. June 2015 (BGBl. I p. 1042) "

:Last modified by Art. 18 G v. 29.6.2015 I 1042

For details, see Notes

Footnote

(+ + + Text evidence: 1.8.1998 + + +)
(+ + + For application). cf. § 12 + + +)

unofficial table of contents

input formula

Based on § 36 (1) (1) (e) of the inheritance tax and Schenkungsteuergesetz (Schenkungsteuergesetz) in the version of the 27. February 1997 (BGBl. I p. 378), the Federal Government decrees:

To § 33 ErbStG

Non-official table of contents

§ 1 Obligation to notify the assets custodians and the asset managers

(1) Those who are obliged to display the assets of a deceased shall have the indication in accordance with § 33 (1) of the law with a form according to model 1. . If the display is created in a machine procedure, a signature can be dispensed with. The obligation to notify also relates to the interest on credit, claims and securities (interest rate interest) calculated for the year of death until the date of death. The advertisement must be submitted to the tax office responsible for the administration of the inheritance tax (§ 35 of the law).(2) The obligation to notify exists even if other persons are also involved in the economic property in custody or administration other than the deceased.(3) On the death day of the deceased in the case of the taxable goods in custody, which were closed by the testator or kept under co-closure (e.g. in lockers), the communication on the existence of such a person shall suffice. Custody and, in so far as it is known to the person who is subject to the notice, the notification of the insurance value.(4) The display must not be displayed,
1.
if it is an economic asset to which the deceased person is involved. only had the power of disposal, in particular as a legal representative, maintainer, liquidator, custodian or executor, or
2.
if the value of the
A non-official table of contents

§ 2 Display obligation of those who are on the name Where shares or debt securities have been issued

person who has issued the name in the name of the shares or debt securities shall immediately after receipt of an application for rewriting of the shares or debt securities issued by a Deceased the tax office responsible for the administration of the inheritance tax (§ 35 of the law) with reference to § 33 para. 2 of the law:
1.
the securities identification number, the number of shares and the par value of the shares or bonds,
2.
the last address and identification number of the deceased on whose name the securities are denominated,
3.
the date of death of the deceased and, where the person is subject to the notification, the person who is subject to the (b
name, identification number, address and, where known to the person subject to the notification, the name, the identification number, the address and, where appropriate, the name of the registry office where the death certificate has been assessed the personal relationship (family relationship, spouse, or life partner) of the person on whose behalf the securities are to be rewritten.
The ad may not be displayed unless the value of the securities to be displayed is 5 000

footnote

(+ + + § 2 sentence 1 no. 1 u. 4 F. 2014-12-22: For application see Section 12 (3) + + +) Non-official table of contents

§ 3 Display obligation of insurance undertakings

(1) To the Insurance companies which have to reimburse advertisements in accordance with § 33 (3) of the Act also include the death penalty of professional associations, clubs and other institutions as far as they do the life-(death-money) or leibrent insurance. The obligation to notify shall also apply to associations and professional associations which have agreed with an insurance undertaking to pay an insurance sum (a death charge) in the event of the death of their members, if the amount of the insurance is to be paid to the Survivors of the members will be forwarded. Local sickness funds shall not be regarded as insurance undertakings within the meaning of the said provision.(2) The tax office responsible for the administration of the inheritance tax (Section 35 of the Act), with a form according to model 2, shall be all sums of insurance or of a master's pension to be paid out or made available to a person other than the policyholder. and, in so far as the person is aware, the personal relationship (relationship, spouse or life partner) of the person to whom the payment or provision is made are to be reported. Insurance sums are also calculated in particular by insurance amounts from death, tax and similar insurance. In the event of a change of the policyholder prior to the entry of the insurance case, the repurchase value of the insurance as well as the name, the identification number, the address and the date of birth of the new policyholder shall be indicated.(3) The advertisement shall not be displayed in the case of such sums of insurance which are due on the basis of an insurance contract concluded by an employer for his employees already during the lifetime of the insured person (employee) and paid out to the insured person. . The advertisement may not be displayed in the case of capital insurances if the amount to be paid does not exceed EUR 5 000.

Footnote

(+ + + § 3 (2) sentence 3 F. 2014-12-22: For use in the application). § 12 (3) + + +)

To § 34 Inheritance StG

A non-official table of contents

§ 4 Display obligation of the registry offices

(1) The registry offices have for each calendar month the deaths in each case by sending the death certificate in two copies within ten days of the end of the month to the tax office responsible for the administration of the inheritance tax, in whose district the seat of the office office is located, . The order number (§ 5 (2)) is to be stated, which the tax office has allocated to the registry office. The documents referred to in the first sentence shall be supplemented by particulars relating to the questions referred to in Model 3, provided that such information is known.(2) If the number of deaths in the prescribed period has not been assessed or become known, the registry office shall have a false indication within ten days of the end of the period, indicating the number of the last entry in the death register. A form in accordance with the form of a specimen 4.(3) The Oberfinanzdirektion may order,
1.
that the advertisements of individual registry offices for a for a longer or shorter period of time than one month,
2.
that the registry offices shall be entitled to die deaths instead of the ads referred to in paragraphs 1 and 2 by a List of dead lists (paragraph 4) according to pattern 3,
3.
that the second copy of the death certificate can be dispensed with.
(4) List of the dead referred to in paragraph 3 Point 2 shall be drawn up for each calendar month, subject to paragraph 3 (1). Enter the list of dead lists:
1.
the deaths according to the order of the entries in the Death registers,
2.
the deaths of persons who have otherwise become known to the registry office of persons who have died abroad and who have died in their deaths or who have died in the country of their death.
The registry office shall, within ten days of the expiry of the period for which it has been drawn up, have the list of the dead according to the instructions prescribed in the model 3. and the tax office responsible for the administration of the inheritance tax, in whose district the seat of the registry office is located. The order number (§ 5 (2)) is to be stated, which the tax office has allocated to the registry office. If deaths have not been assessed or become known in the prescribed period, the registry office shall send a false indication to this tax office within ten days after the end of the period. The number of the last entry in the death register shall also be indicated in the misindication. Non-official table of contents

§ 5 List of registry offices

(1) The state governments or the bodies designated by them shall share the information for their territory Changes in the stock or competence of the registry offices with the competent Oberfinanzdirektionen. Of these changes, the Oberfinanzdirektion shall inform the financial institutions concerned.(2) The tax offices shall issue a serial number to each registry office of their district, which they shall communicate to the registry office. Non-official table of contents

§ 6 Display obligation of the courts in the case of death declarations

(1) The courts have the right to administer the inheritance tax the competent tax office (§ 35 of the Act) to send a certified copy of the decisions concerning the declaration of death to those who are forced to declare their death or death and death. Where such a decision is challenged or annulled, the Court of First Instance shall notify the tax office of that decision.(2) The transshipment of the copies referred to in paragraph 1 may, in the case of succession of prisoners of war and persons treated as such, and in the case of succession of victims of the National Socialist persecution, be subject to the date of death before the date of the death of the 1. January 1946. Non-official table of contents

§ 7 Compulsory display of courts, notaries and other persons in succession in succession

(1) The courts have the right to Administration of the inheritance tax competent tax office (§ 35 of the law) certified copies of the following provisions and documents with a form according to pattern 5 to be sent:
1.
opened dispositions of death due to a multi-copy of the transcript over the Opening Negotiation,
2.
Inheritance Certificates,
2a.
European Estate Certificates,
3.
Willful Products,
4.
Testimonies on the sequel of goods communities,
5.
Decisions concerning the initiation or cancellation of a relegation or estate management,
6.
Arranged agreements on the handling of inheritance issues.
An electronic submission of the display is excluded. The display must be displayed immediately after the triggering event. The original copy of the notice or advertisement shall indicate when and to which tax office the copy has been sent.(2) Each notification or submission shall contain the following information:
1.
the name that Identification number, birthday, last address, date of death and death place of the deceased,
2.
the registry office where the death of the deceased was assessed and the number of the death register.
(3) To the extent that it is known to the courts, they have to say:
1.
the profession and marital status of the deceased,
2.
the status of the goods when married or in a Life partnership survivors,
3.
the addresses and the identification numbers of the participants, as well as the personal relationship (relationship of relations, Spouse or life partner) to the deceased,
4.
the height and composition of the estate in the form of a directory,
5.
later became known changes in the person of the heirs or legatees, in particular by the continuation of intended heirs or legacies.
(4) The Dispatch of the copies referred to in paragraph 1 and the refund of the advertisements provided for in paragraph 1 may not be sent,
1.
if the assumption is justified that in addition to household items (including laundry and garments) worth a maximum of EUR 12 000, only other assets in the pure value of no more than 20 
2.
in the case of succession of prisoners of war and persons treated as such, as well as in the case of succession of victims of the Nazi persecution, if the time of death before the 1. January 1946,
3.
if the certificate of inheritance is only requested for the assertion of claims under the burden-compensation law and directly to the compensation office has been sent,
4.
if more than ten years have passed since the death of the deceased. This does not apply to advertisements relating to the settlement of inheritance.
(5) The above provisions shall apply mutatis-ly to notaries (county notaries) and other documents of primary interest to the extent that they carry out the business of the estate court

Footnote

(+ + + § 7 para. 2 No. 1 F. 2014-12-22: For application see § 12 para. 3 + + +)
(+ + + § 7 para. 3 no. 3 F. 2014-12-22: For application see § 12 (3) + + +) A non-official table of contents

§ 8 Notification duty of the courts, notaries and other documents in the case of gifts and purpose grants in the living

(1) The courts have the Administration of the inheritance tax competent tax office (§ 35 of the law) a certified copy of the certificate of a gift (§ 7 of the law) or a special purpose in the living (§ 8 of the law) with indication of the cost calculation the value of which is based on a form in accordance with the model 6. An electronic transmission of the display is excluded. If the document does not contain any information about it, the participants are
1.
the personal ratio (kinship ratio, spouse or life partner) of the acquirer to the Schenker and
2.
the value of the grant
to consult and the information on the display . The advertisement must be displayed immediately after the assessment. In the original document, it should be noted when and to which tax office the transcript has been sent. The courts have to draw the attention of the parties to the possible tax liability in the case of the certification of gifts and special purpose benefits.(2) The obligations referred to in paragraph 1 shall also extend to documents relating to legal transactions which, in part or in form, are subject to pay, but where there is evidence that a gift or purpose is present in the living.(3) The sending of a certified copy of gift and surrender contracts and the notification of the information provided for in paragraph 1 shall not be allowed if only household items (including laundry and garments) are included in the value of the gift. a maximum of EUR 12 000 and other assets in the pure value of no more than EUR 20 000.(4) The above provisions shall apply in accordance with notaries (county notaries) and other documents of the document (s). Non-official table of contents

§ 9 Display obligation of foreign offices

The diplomatic representatives and consuls of the Federal Government have provided the Federal Central Office for Display taxes:
1.
The deaths of Germans from their Suburbs,
2.
the benefits of foreign deceased or gift to persons domicated or habituated domestily domestised by foreign deceased or their habitual residence
An electronic submission of the display is excluded. Non-official table of contents

§ 10 Approval Authorities Display obligation

The authorities that recognise foundations or benefit from death because of and (§ 35 of the Law) shall be granted to the tax office responsible for the administration of the inheritance tax (§ 35 of the Act) concerning such recognition or permits within a quarter of a calendar year. after the end of the quarter, send a referral immediately after the end of the quarter. An electronic transmission of the display is excluded. The obligation shall also extend to the legal business of the type referred to in § 8 (2). In the case of a proof of recognition or approval, the following shall be stated: style="font-weight:normal; font-style:normal; text-decoration:none; ">
1.
the tag of recognition or approval,
2.
the addresses and identification numbers of the deceased (Schenker) and the acquirer (for a special purpose, the address and identification number of the person carrying out the application)
3.
the amount of the purchase (the purpose),
4.
Purchasers of death on the basis of the death day and the deceased's place of death,
5.
in recognition of a foundation as legally the name, the seat (the place of the management), the purpose of the foundation and the value of the assets dedicated to it,
6.
if in the case of recognition or approval of the acquirer, the acquisition of services to others Persons or for certain purposes, or where the acquirer voluntarily takes over such benefits for the purpose of obtaining recognition or approval: the nature and value of the benefits, the beneficiaries or the purposes and the personal data Relationship (family relationship, spouse or life partner) of the beneficiary persons to the deceased (Schenker).
A certified copy of the certificate issued by the Foundation can be used as a proof of recognition as legally valid.

Footnote

(+ + + § 10 sentence 4 no. 2 F. 2014-12-22: For use in the application). § 12 (3) + + +) Non-official Table of contents

§ 11 Ads in automated proceedings

The supreme financial authority of a country may order the advertisements to be reimbursed to the financial offices in an automated procedure, as far as the transmission of the information listed is guaranteed and the accuracy of the data transmission is ensured.

Final Provisions

Non-Official Table of Contents

§ 12 Application of the Regulation

(1) This Regulation, as amended by Article 5 of the Regulation of 17 May 1999, is hereby approved by the Commission. November 2010 (BGBl. 1544) shall apply to acquisitions for which the tax is in accordance with the provisions of the 31. December 2010.(2) Section 7, paragraph 3, point 2, and the patterns 3 and 5, as amended by Article 16 of the Act of 18. July 2014 (BGBl. 1042) are to be applied to acquisitions for which the tax is based on the 23. July 2014.(3) § 2 sentence 1 (2) and (4), § 3 (2) sentence 3, § 7 (2) (1) and (3) (3), § 10 sentence 4 (2), and the patterns 1, 2, 5 and 6 in the 30. December 2014 will apply to acquisitions for which the tax will be applied after 29 December 2014. December 2014.(4) Section 7 (1), first sentence, point (2a) and (5), in the version of Article 18 of the Law of 29. June 2015 (BGBl. 1042) shall apply to acquisitions for which the tax is in accordance with the 16. August 2015. Non-official table of contents

§ 13 Entry into force, expiry

This regulation occurs on the 1. This is due to be in force. Non-official table of contents

Final formula

The Federal Council has agreed. unofficial table of contents

pattern 1 (§ 1 ErbStDV)

(Fundstelle: BGBl. I 1998, 2662;
bzexcl. of the individual amendments, cf. Footnote)
..............................
Company
inheritance tax
To the
tax office ....................
inheritance tax office-

------------------------------
Display
about the safekeeping or management of foreign assets (§ 33 para. 1
ErbStG and § 1 ErbStDV)
------------------------------------------------------------------------
1. Deceased Name, First Name, Identification Number .....................
Birthday .............
Address ............................................
Death Day ............. Morebeort ...............
Standesamt ............. Star egister No. ...........
2. Credit and other claims, including Community accounts
--------------------------------------------------------------------
IBAN I Nomination I accrued I has the account holder with
I on death-I interest to I agreed to the credit institution
I day without I on the date of death I, that the
I interest for I (full EUR) I credits or a
I the year I I of the same with his death
Do I transfer the Todes I I to a specific person
I (full EUR) I?
I I I If yes: name and exact
I I I Address of this person
--------------------------------------------------------------------
1 I 2 I 3 I 4
--------------------------------------------------------------------
I I
--------------------------------------------------------------------
I I I
--------------------------------------------------------------------
I I
--------------------------------------------------------------------
I I I
--------------------------------------------------------------------
I I I
--------------------------------------------------------------------
The information in column 1 is based on non-independent branch offices
abroad:
IBAN:

3. Securities, shares, certificates of luxury and the like, including such
in Community depots
--------------------------------------------------------------------
denomination I denomination I course value or Piecezinsen I Remarks
the value-I on I withdrawal-I up to the I
documents I death day I price I death day I
etc. I (full EUR) on the date of death I (full EUR) I
Securities I (full EUR) I I
call number I I I I I I
I I I I I I

I I I I I I I I I I I I I I
--------------------------------------------------------------------
1 I 2 I 3 I 4 I 5
--------------------------------------------------------------------
I I I
--------------------------------------------------------------------
I I I I
--------------------------------------------------------------------
I I I
--------------------------------------------------------------------
I I I I
--------------------------------------------------------------------
I I I I
--------------------------------------------------------------------
The information in column 1 shall apply to non-independent branches
abroad:
denomination of the securities, etc., Securities ID No:

4. The deceased had no-a locker/... Lockers
Insurance value EUR
.................
5. Remarks (e.g. B. About the debt of the deceased at the
Credit Institute): .............................................................
.........................................................................
....................................................................

.............................. ............................
Location, Date Signature
Non-Official Table of Contents

Pattern 2 (§ 3 ErbStDV)

(Fundstelle: BGBl. I 1998, 2663;
of the individual amendments, cf. Footnote)
..............................
Company
inheritance tax
To the
tax office ....................
inheritance tax office-

------------------------------
Display
about the disbursing or availability of insurance sums
or Leibrent to another than the policyholder
(§ 33 para. 3 ErbStG and § 3 ErbStDV)
------------------------------------------------------------------------
1. Insurer I and policyholder
I (if it is another
I than the insured)
a) Name and first name, Identification number .....................I ...
b) Date of birth .....................I ..........................
c) Address .....................I ..........................
d) Todestag .....................I ..........................
e) Sterbeort ..........................I ..........................
f) Standesamt and ....................I ..........................
Sterderegister-No.

When
policyholder is not deceased, when the policyholder is not deceased,

2. Insurance bill no. .........................
3. (a) In the case of capital insurance
The amount of insurance to be paid
(including dividends and the like
minus the premiums still owed, before
the maturity of the insurance sum
Loans, advances, and
similar) EUR
.................
b) For pension insurance
annual amount EUR Duration of pension
............ ................
4. Payee is ..............................................
() as the holder of the insurance certificate *)
() as authorized representative, legal representative of the *) .............
() as a beneficiary *)
() from another reason (assignment, pledge,
legal inheritance, testament and the like)
and which? *) .......................
*) To cross the appropriate
5. After the policyholder has been paid out, which is to be considered an
part of the insurance contract,
is entitled to the right to be entitled to apply to the policyholder. ...................
6. When the policyholder is changed
New policyholder is ..............................................
Repurchase Value EUR
............

7. Remarks (e.g. B. personal relationship
-family relationship, spouse, or life partner-the participant)
....................................................................
....................................................................

.............................. ............................
Location, Date Signature
Non-Official Table of Contents

Pattern 3 (§ 4 ErbStDV)

(Fundstelle: BGBl. I 1998, 2664-2665;
bzexcl. of the individual amendments, cf. Footnote)
..............................
Standesamt and order number
inheritance tax
dead list

of the Standesamtsbezirk ................................................
for the period of ............. to ........... including the
seat of the registry office ............................................

How to set up and send the dead list
1. The list of the dead is to be set for the period of one month,
unless the Chief Financial Directorate has ordered the lineup for a
shorter or longer period. It must be applied to the beginning
of the period. The individual deaths are to be entered in the
immediately after they have been assessed.
2. In the list of deaths,
a) all of the evaluated deaths according to the order of the
entries in the death register,
b) the deaths in the
abroad that have been credited to the registry officer, and that is, of Germans and foreigners, if they had a residence or their habitual residence or
in the district of the registry office at the time of death
.
3. Fill in columns:
a) Column 1 must show all the numbers of the death register in uninterrupted
order. The omission of individual numbers is to be explained in
column 7. Also, the death of an unknown is
in the list of the dead.
b) In columns 5 and 6, the response should always be the letter of the
question to which the response refers.
c) Questions about which the answer is the death register does not provide any information, are answered to
, provided that the registry officer can reply to the official from its own knowledge
or to the applicant's request.
d) References to the previous information by "dsgl." or by
line characters (") Etc.
e) Column 8 is not to be completed.
4. The cover sheet is to be inserted into the cover sheet.
5. Conclusion of the list:
a) The list of deaths is to be completed after the last entry with the
location and time and the signature of the registry officer
.
b) Are the deaths of the number 2 letter b

:
Deaths of Germans and
foreigners who are resident in the country or their
ordinary stay or fortune in the district of the
registry office, I have not become known to me.

....................... .....................................
Location, date (registrar)

c) Within 10 days of the end of the period for which the
list is to be established, it shall be the tax office . If you do not specify the period of deaths in
, the tax office
will be required to report a misindication
within ten days after the end of the period





the
tax office ....................
inheritance tax point-

------------------------------

(page 2)
---------------------------------------------------------
I a) Family name I I a) Family status
I may be also I I b) in case of married
I birth name I I or with life partners
I b) First name I I Name, profession,
I c) Occupation I a) Birthday I Birthday,
Number of the I d) Address I b) Birthday I if applicable Different
Sterbe-I e) At minder-I c) birthplace I Address of the
register I year old I I other spouses
I children Name, I I or life partner
I profession and I I c) on widows
I Address I I or in the case of surviving
I (as far as of d) I I life partners
I by way of derogation) I I Occupation of the deceased
I of the father and I I spouses or
I of the mother I I life partner
------------------------------------------------------------------------
of the deceased
------------------------------------------------------------------------
1 I 2 I 3 I 4
------------------------------------------------------------------------
I I I
I I I
I I I
I I


3)
------------------------------------------------------------------------
Lives of the I Worin consists of the I
deceased on I remission and which I I
Todestag I value does it have? I I
a) Children? How I (short) I I
many? I a) Land and forestry. I I
b) Descendants of I assets (please I I number
deceased I location and size of I I and
children? I managed I remarks I year
How many? I I of the
c) Parents or I b) Basic assets I I tax list
siblings? I (please specify I I
(specify only, specify I) I
if a) and b) I c) Operating assets I I
are negated) I (please the company I I
d) Other I and type of I I
Related or I operations, e.g. I I
Disgusted? I retail-I I
(specify only, I business, large-I I
if a) to c) I trade, craft-I I
is negated) I operation, factory I i
e) can specify information I) I I
give? I d) Other assets I I
-------------------- I I I
To a) to e) please I I I
Name and address I I I I
I I I
------------------------------------------------------------------------
5 I 6 I 7 I 8
------------------------------------------------------------------------
I I I
I I I
I I I
I I I

Footnote

(+ + + Pattern 3 F. 2014-07-18: For application see § 12 para. 2 + + +) unofficial table of contents

pattern 4 (§ 4 ErbStDV)

(site: BGBl. I 1998, 2666;
of the individual amendments, cf. Footnote)
..............................
Standesamt and order number
inheritance tax

To the
Finanzamt ....................
-inheritance tax office-

------------------------------

Missing
------------------------------------------------------------------------
in the Standesamtsbezirk ................................................
are for the time of ............. to ........... including
deaths.
The last death case is on the death register at No. ......
Deaths of Germans and foreigners who have occurred abroad,
who are domicated or killed in the death of a resident or a resident of Germany. habitual residence or
property in the district of the registry office, I have not become known to me
.
Notices ............................................................
........................................................................

.............................. ............................
Location, Date Signature
Non-Official Table of Contents

Pattern 5 (§ 7 ErbStDV)

(Fundstelle: BGBl. I 1998, 2667;
bzexcl. of the individual amendments, cf. Footnote)
..............................
Local Court/notary
inheritance tax
To the
tax office ....................
-inheritance tax office-

------------------------------
The adjacent ... Notarized ... Transcript ... (clearing ...
will be sent with the following comments:
Erblasser Name, First Name, Identification Number .........................
Birthday .........................................................
Last Address .........................................................
profession .........................................
marital status .........................................
Goods (with married
or at Life partners) .........................................
Death day and place of death .........................................
registry office and death register no. ......................................
Testament/Succession of the .........................................
Opening Day .........................................

The fee for erection I Custody I issue of a certificate of inheritance
is calculated on the basis of a EUR I EUR I EUR
Value of ..............I...............I.............
The reason for the
opening of a () Available from death
due to *)
Issuing a () Erbscheins *) () European () Testament-() Product Certificate
-enforceable-through the
certificate *) Certificate *) Continuation
of Goods-
Communities
Assess one () Inheritance
Decision on the () Introduction () Introduction
or repeal or repeal
of a rebate-
maintenance *) management *)

The names and addresses of the participants and the personal relationship
(relationship ratio, spouse, or life partner) to the deceased
, as well as changes in the person of the heirs, legatees,
executors, etc. (by death, entry of a heir,
Embezzling of the executor of the wills and the like)
and changes in the conditions of such persons (name, profession,
address changes and the like)
() shall be obtained from the enclosed copy the
opening negotiation. *)
() are indicated on a separate sheet. *)
() For the height and composition of the estate, the
court/notary has become aware of the following: *)
....................................................................
....................................................................
() A list of items of evidence shall be annexed. *)

*) To cross the




.............................. ............................
Location, Date Signature

Footnote

(+ + + Pattern 5 F. 2014-07-18: For application see § 12 para. 2 + + +) A non-official table of contents

Pattern 6 (§ 8 ErbStDV)

(Fundstelle: BGBl. I 1998, 2668;
bzexcl. of the individual amendments, cf. Footnote)
..............................
Local court/notary
gift tax
To the
tax office ....................
-inheritance tax office-

------------------------------

The pending certified copy/copy will be sent with the following
notices:

1. Schenker name, first name, identification number ..............................
Birthday .............
Address .........................................................
2. Certified Name, First Name, Identification Number ...................
Birthday .............
Address .........................................................
3. Contract of .......... Urcustomerrolle-No. ............
4. Additional information (§ 34 ErbStG, § 8 ErbStDV)
Personal relationship (relationship of relationship, spouse or life partner)
of the acquirer to the Schenker (e.g. B. Child, sibling, mother's brother,
not related) ............................................................

Traffic value of the I For property: I value, the last unit value of the
transmitted I Cost calculation
Assets I base owner value I is based on
I (not applicable I
I should be deleted) I
I I
EUR I EUR I EUR
.....................I .......................I ......................

5. Other
For procedural simplification and avoidance of queries,
consent of the primary customer parties is provided as far as
is not already visible from the contract:

I The annual value of I of the level of the
I received in return, such as I notary fees
liabilities on the I e. B. Cute use I
Day of gift I I
I I
I
EUR I EUR I EUR
.....................I .......................I ..............................

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Location, Date Signature