Inheritance tax-Implementing Regulation

Original Language Title: Erbschaftsteuer-Durchführungsverordnung

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Inheritance Tax-Implementing Regulation (ErbStDV)

Unofficial table of contents

ErbStDV

Date of completion: 08.09.1998

Full quote:

" Inheritance tax-Implementing Regulation of 8 September 1998 (BGBl. 2658), most recently by Article 18 of the Law of 29 June 2015 (BGBl I). 1042).

Status:

Last amended by Art. 18 G v. 29.6.2015 I 1042

For more details, please refer to the menu under Notes

Footnote

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

Unofficial table of contents

Input formula

Pursuant to Section 36 (1) (1) (e) of the Inheritance Tax and Gift Tax Act, as amended by the Notice of 27 February 1997 (BGBl. 378), the Federal Government is responsible for:

Zu § 33 ErbStG

Unofficial table of contents

§ 1 Display obligation of the assets custodians and the asset managers

(1) Anyone who is obliged to display the assets of a deceased person for the purpose of displaying or managing the assets of a deceased shall be obliged to report according to § 33 (1) of the law with a form according to specimen 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 assets, claims and securities (interest rate interest) calculated for the year of death until the date of death. The notification 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, in addition to the deceased, the assets located in the custody or administration also have to be subject to the notification. (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 detention and, in so far as it does so, A notifiable person is known, the notification of the insurance value. (4) The advertisement must not be shown,

1.: in the case of economic goods, through which the deceased had only the power of disposal, in particular as a legal representative, carer, liquidator, administrator or executor of a executor, or
2.: if the value of the economic goods to be displayed does not exceed EUR 5 000.

Unofficial table of contents

§ 2 Display obligation of those who have issued on the name denominated shares or bonds

Any person who has issued the name on the name of the shares or debt securities shall immediately, after receipt of an application for rewriting of the shares or bonds issued by a deceased, shall have the competent authority for the administration of the inheritance tax. Tax Office (§ 35 of the Act), referring to Section 33 (2) of the Act:

1.: the securities identification number, the number of shares and the nominal value of the shares or debt securities,
2.: the last address and identification number of the deceased, on whose behalf the securities are denominated,
3.: the date of death of the deceased and, if known to the person subject to the notification, the registry office at which the death has been assessed,
4.: the name, identification number, address and, to the extent known to the person liable, the personal relationship (family relationship, spouse or life partner) of the person on whose behalf the securities are to be rewritten.

The advertisement shall not be displayed unless the value of the securities to be displayed does not exceed EUR 5 000.

Footnote

(+ + + § 2 sentence 1 no. 1 and 4 F. 2014-12-22: For application see § 12 (3) + + +) Unofficial table of contents

§ 3 Display obligation of insurance undertakings

(1) The insurance undertakings which have to reimburse the advertisements in accordance with Article 33 (3) of the Law also include the death penalty of professional associations, clubs and other institutions, insofar as they cover the life-(death-money) or leibrent insurance operate. 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 are not considered to be insurance companies within the meaning of the said provision. (2) The tax office responsible for the administration of the inheritance tax (§ 35 of the Act) is subject to a form in accordance with pattern 2, all insurance sums or A loan to be paid or made available to a person other than the policyholder and, where the person is aware, the personal relationship (family relationship, spouse or life partner) of the person to whom the person concerned is aware of the the disburdening or provision is made, to be displayed. 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 occurrence 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 ad in the case of such sums of insurance which are payable on the basis of an insurance contract concluded by an employer for its employees during the lifetime of the insured person (employee) and are paid out to the insured person. The advertisement may not be displayed in the case of capital insurance if the amount to be paid does not exceed 5 000 euros.

Footnote

(+ + + § 3 sec. 2 sentence 3 F. 2014-12-22: For application see § 12 (3) + + +)

Zu § 34 ErbStG

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§ 4 Display obligation of the registry offices

(1) For each calendar month, the registry offices shall, within ten days of the end of the month, send the death certificate in two copies of the death certificate to the tax office responsible for the administration of the inheritance tax, in the latter ' s District, the seat of the stand office is to be displayed. 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, to the extent that such information is known. (2) Where deaths have not been assessed or become known in the prescribed period, the registry office shall have: from 10 days after the end of the period, stating the number of the last entry in the death register, to send a false indication with a form according to pattern 4. (3) The Oberfinanzdirektion may order,

1.: that the advertisements may be submitted by individual registry offices for a longer or shorter period of time than one month;
2.: that the registry offices may display deaths instead of the advertisements referred to in paragraphs 1 and 2 by means of a list of death rates (paragraph 4) in accordance with 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 (2) shall be drawn up for each calendar month, subject to the provisions of paragraph 3 (1). The list of dead lists shall include:

1.: the deaths following the order of entries in the death register;
2.: the deaths of persons who have otherwise become known to the registry office of persons who have died abroad and who have had a place of residence or their habitual residence or property in the district of the registry office during their death.

The registry office shall, within 10 days of the expiry of the period for which it is drawn up, complete the list of persons in accordance with the instructions prescribed in the model 3 and the tax office responsible for the administration of the inheritance tax, in accordance with the following conditions: whose district is located in the seat of the office of the registry office. 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. Unofficial table of contents

§ 5 List of registry offices

(1) The State Governments or the bodies designated by them shall communicate to the Chief Financial Directorates responsible for their territory amendments to the State or to the competence of the registry offices. Of these changes, the Oberfinanzdirektion shall inform the financial institutions concerned. (2) The tax offices shall give each registry office of their district a serial number, which they shall communicate to the registry office. Unofficial table of contents

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

(1) The courts shall have a certified copy of the decisions concerning the death declaration of the disappeared persons or the determination of death and death to the tax office responsible for the administration of the inheritance tax (§ 35 of the law). submit. Where such a decision is challenged or annulled, the court shall notify the tax office of that decision. (2) The consignment of the copies referred to in paragraph 1 may, in the case of succession, of prisoners of war and of persons treated as such, and in the case of succession of victims of the National Socialist persecution, if the date of death is before 1 January 1946. Unofficial table of contents

§ 7 Display obligation of the courts, notaries and other persons in succession in succession

(1) The courts have to send certified copies of the following provisions and documents to the tax office responsible for the administration of the inheritance tax (§ 35 of the Act) with a form according to sample 5:

1.: -opened orders of death on account of a multi-copy of the minutes of the opening negotiation,
2.: hereditary certificates,
2a.: European certificates of production,
3.: Wills, enforceable products,
4.: Certificates of the continuation of goods communities,
5.: Decisions on the initiation or termination of a relegation or post-management administration,
6.: Assessed agreements on the settlement of inheritance.

An electronic transmission of the display is excluded. The display must be displayed immediately after the triggering event. On the original of the notice or advertisement, it should be noted when and to which tax office the copy has been sent. (2) Each communication or transmission shall contain the following information:

1.: the name, the identification number, the birthday, the last address, the date of death and the death place of the deceased,
2.: the registry office at which the death has been assessed and the number of the death register.

(3) To the extent that it is known to the courts, they shall inform:

1.: the profession and marital status of the deceased,
2.: the status of the goods in the case of a married or a life-partnership of the deceased,
3.: the addresses and identification numbers of the parties concerned and the personal relationship (relative relationship, spouse or life partner) to the deceased,
4.: the amount and composition of the estate in the form of a list,
5.: subsequent changes in the person of the heirs or legatees, in particular by the continuation of designated heirs or legalers.

(4) The dispatch of the copies referred to in paragraph 1 and the reimbursement of the advertisements provided for therein shall not be allowed to:

1.: if the acceptance is justified, except for household items (including laundry and garments), for a maximum value of EUR 12 000, only other assets of a value of no more than EUR 20 000 are available,
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 date of death is before 1 January 1946,
3.: if the certificate of inheritance has only been requested for the assertion of claims under the burden-compensation law and has been sent directly to the compensatory office,
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 peculiar to notaries (district notaries) and other documents of the document, in so far as they are entrusted to the business of the secondary court.

Footnote

(+ + + § 7 sec. 2 no. 1 F. 2014-12-22: For application see § 12 (3) + + +)
(+ + + § 7 sec. 3 no. 3 F. 2014-12-22: For application see § 12 (3) + + +) Unofficial table of contents

§ 8 Display obligation of the courts, notaries and other persons in the case of gifts and special purpose benefits in the living

(1) The courts have a certified copy of the certificate of a gift (§ 7 of the Law) or a special purpose for the administration of the inheritance tax (§ 35 of the Law) under the living conditions (§ 8 of the law) under Indication of the value used for calculating the cost, using a form according to pattern 6. An electronic transmission of the display is excluded. If the document does not contain any information on it, the parties concerned shall be informed of

1.: the personal relationship (family relationship, spouse or life partner) of the acquirer to the Schenker and
2.: the value of the grant

and to communicate 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. In the course of the assessment of gifts and special purpose benefits, the courts have to draw the attention of the parties concerned to the possible tax liability. (2) The obligations referred to in paragraph 1 shall also extend to documents relating to legal transactions, which shall apply to the (3) The sending of a certified copy of gift and surrender contracts and the transfer of a certified copy of the contract and the transfer of a certified copy of the contract and the transfer of a certified copy of the contract. Notification of the information provided for in paragraph 1 shall not be allowed if the subject-matter of the Only household items (including laundry and garments) worth 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 mutah. to notaries (district notaries) and other persons of primary interest. Unofficial table of contents

§ 9 Display obligation of foreign offices

The diplomatic representatives and consuls of the federal government have to show the Federal Central Office for Taxes:

1.: the deaths of Germans who have become known to their district,
2.: the donations made to them by foreign deceased or doner to persons domicated or habituated in the territory of the country.

An electronic transmission of the display is excluded. Unofficial table of contents

§ 10 notification requirement of the approval authorities

The authorities which recognise foundations or approve donations of death on account of and under the living of legal persons and the like shall have the tax office responsible for the administration of inheritance tax (Section 35 of the Law) on such matters in the case of recognition or authorisations granted within a quarter of a quarter, immediately after the end of the quarter, a reference to be sent. 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:

1.: the date of recognition or approval,
2.: the addresses and identification numbers of the deceased (Schenker) and the acquirer (in the case of a special purpose, the address and identification number of the person responsible for carrying out the use of the purpose),
3.: the amount of the acquisition (the appropriation),
4.: in the case of purchasers of death for the death of the deceased and the death of the deceased,
5.: in the case of recognition of a foundation, the name, the seat (the place of management), the purpose of the foundation and the value of the assets devoted to it,
6.: if, in the case of recognition or approval, the purchaser imposes on the acquirer services to other persons or for certain purposes, or where such benefits are voluntarily accepted by the acquirer in order to obtain the recognition or approval: The value of the benefits, the beneficiaries or the purposes and the personal relationship (family relationship, spouse, or life partner) of the beneficiaries to the deceased (Schenker).

A certified copy of the certificate issued by the Foundation may be used as a proof of recognition as an attestation if it is to be seen from the document.

Footnote

(+ + + § 10 sentence 4 No. 2 F. 2014-12-22: For application see § 12 (3) + + +) Unofficial table of contents

§ 11 Ads in automated procedures

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

Final provisions

Unofficial table of contents

Section 12 Application of the Regulation

(1) This Regulation, as amended by Article 5 of the Regulation of 17 November 2010 (BGBl). 1544) shall apply to acquisitions for which the tax is incurred after 31 December 2010. (2) § 7 paragraph 3, point 2, and the patterns 3 and patterns 5 in the version of Article 16 of the Law of 18 July 2014 (BGBl. I p. 1042) shall apply to acquisitions for which the tax is incurred after 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 samples 1, 2, 5 and 6 in the 30. December 2014 shall apply to acquisitions for which the tax is incurred after 29 December 2014. (4) § 7 paragraph 1 sentence 1 point 2a and pattern 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 incurred after 16 August 2015. Unofficial table of contents

Section 13 Entry into force, external force

This Regulation shall enter into force on 1 August 1998. Unofficial table of contents

Final formula

The Federal Council has agreed. Unofficial table of contents

Sample 1 (§ 1 ErbStDV)

(Fundstelle: BGBl. I 1998, 2662;
with regard to of the individual amendments. Footnote)

.............................. 
Company 
 Inheritance tax 
To the 
Finance Office .................... 
-inheritance tax office- 
  
------------------------------ 
 Display 
on the safekeeping or administration of foreign assets (Section 33 (1) 
ErbStG and § 1 ErbStDV) 
------------------------------------------------------------------------ 
1. Erblasser Name, First Name, Identification Number ..................... 
 Birthday ............. 
 Address ............................................................ 
 Death Day .............  Sterbeort ............... 
 Standesamt .............  Star egister No.  ........... 
2. Credits and other claims, including Community accounts 
 -------------------------------------------------------------------- 
 IBAN I Nominal Amount I Accumulated I Has the Account Holder With 
 I am Todes-I Interest rates up to I credit institution 
 I day without I on the day of death I agreed that the 
 I interest for I (full EUR) I credit or a 
 I the year I I of the same with his death 
 I of death I I to a particular 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 
 -------------------------------------------------------------------- 
 The information provided in column 1 shall be based on non-independent branches   
 abroad: 
 IBAN:   
  
3. Securities, shares, certificates and the like, including those 
 in Community depots 
 -------------------------------------------------------------------- 
 Denomination I nominal amount I course value or  Piecezinsen I Remarks 
 the value-I am I withdrawal-I up to the I 
 papiere I Todestag I price I Todestag I 
 Etc.  I (full EUR) on death day I (full EUR) I 
 Value Paper-I I (full EUR) I I 
 Identification number  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 
 -------------------------------------------------------------------- 
 The information provided in column 1 shall be based on non-independent branches   
 abroad: 
 Name of the securities, etc., Securities ID: 
  
4. The deceased did not have a lockers/lockers 
 Insurance Value EUR 
 ................. 
5. Notices (e.g.  B. on the debt of the deceased 
 Credit institution): ........................................................... 
 .................................................................... 
 .................................................................... 
  
 .............................. ............................ 
 Place, Date Signature

Unofficial table of contents

Sample 2 (§ 3 ErbStDV)

(Fundstelle: BGBl. I 1998, 2663;
with regard to of the individual amendments. Footnote)

.............................. 
Company 
 Inheritance tax 
To the 
Finance Office .................... 
-inheritance tax office- 
  
------------------------------ 
 Display 
on the disbursing or making available of insurance sums 
or a torrents to a person other than the policyholder 
(§ 33 para. 3 ErbStG and § 3 ErbStDV) 
------------------------------------------------------------------------ 
1. Insurers I and policyholders 
 I (if he is another 
 I as the insured person) 
 (a) Name and first name, identification number... I... 
 (b) Date of birth ..................... I .......................... 
 (c) Address ..................... I .......................... 
 (d) Day of death ..................... I .......................... 
 (e) Sterbeort ..................... I .......................... 
 (f) Standesamt and ..................... I .......................... 
 Star egister No. 
  
 the date of payment and/or provision in cases,   
 in which the policyholder is not deceased: 
  
2. Insurance bill no.  ......................... 
3. (a) In the case of capital insurance 
 Insurance Amount To Be Paid 
 (including dividends and the like) 
 minus any bonuses owed, before 
 the maturity of the insured sum 
 loans granted, advances and 
 similar) EUR 
 ................. 
 (b) For pension insurance 
 Annual amount EUR Duration of the pension 
 ............ ................ 
4. Payee is .............................................. 
 ()  as holder of the insurance certificate *) 
 ()  as authorized representative, legal representative of the *) ............. 
 ()  as beneficiary *) 
 ()  for another reason (assignment, pledge, 
 legal inheritance, testament and the like) 
 and what?  *) ....................... 
 *) Appropriate to tick 
5. After the disbursals of the policyholder, which shall be deemed to be 
 A part of the insurance contract is/are 
 Entitled to move ........................................................... 
6. In case of change of the policyholder 
 New policyholder is ...................................... 
 Return Value EUR   
 ............   
  
7. Comments (e.g.  B. personal relationship 
 -relationship of relationship, spouse or life partner-of the parties involved)   
 .................................................................... 
 .................................................................... 
  
 .............................. ............................ 
 Place, Date Signature

Unofficial table of contents

Sample 3 (§ 4 ErbStDV)

(Fundstelle: BGBl. I 1998, 2664-2665;
with regard to of the individual amendments. Footnote)

.............................. 
Stand Office and Order Number 
 Inheritance tax 
 Dead List 
  
of the Standesamtsbezirk ........................................................ 
for the period from ............. to ........... inclusive 
Seat of the Standesamt ........................................................ 
  
 Instructions for the listing and submission of the dead list 
1. The list of the dead shall be established for the period of one month, 
 if not the Oberfinanzdirektion (Oberfinanzdirektion), the list 
 for a shorter or longer period of time.  She's at the beginning 
 of the period.  The individual deaths are 
 immediately after their assessment. 
2. To be included in the death list 
 (a) all cases of death assessed in accordance with the order of 
 Registrations in the death register, 
 (b) the cases of deaths which have been credited to the civil servants in the 
 Foreign countries, namely Germans and foreigners, when they die 
 a place of residence or their habitual residence or property 
 in the district of the registry office. 
3. Fill out the columns: 
 (a) column 1 must include all the numbers of the death register in uninterrupted 
 Proof of sequence.  The omission of individual numbers is in 
 Column 7.  Also the death of an unknown is 
 in the list of the dead. 
 (b) In columns 5 and 6, the reply shall always be the letter of the 
 The question to which the answer relates. 
 (c) Questions on which the death register does not provide information shall be 
 , as far as they are the civil servants from their own knowledge 
 or, according to the request of the applicant. 
 (d) references to previous information by "dsgl." or by 
 Dash (")  Etc.  are to be avoided. 
 (e) Column 8 shall not be completed. 
4. Inlet are to be inserted into the title sheet. 
5. Completion of the list: 
 (a) The list of the dead shall be after the last registration with 
 Place and time and the signature of the registry officer 
 complete. 
 (b) Where the death of the species referred to in point 2 (b) 
 , the following certificate shall be published: 
 sign: 
 Deaths of Germans living abroad and 
 Foreigners living in or out of their country of residence 
 habitual residence or property in the district of the 
 I have not been known to have a stand-up office. 
  
 ....................... ..................................... 
 Place, date (Standesbeamter/Standesbeamtin) 
  
 (c) Within 10 days of the end of the period for which the list is 
 , it must be submitted to the tax office.  Are In 
 the period of death shall not be disclosed to the tax office 
 within 10 days of the end of the period, a misindication 
 according to particular patterns. 
  

  
To the 
Finance Office .................... 
-inheritance tax office- 
  
------------------------------ 
  
 (page 2) 
 --------------------------------------------------------- 
 I a) Family name I I a) Family status 
 I may be  I I b) for married couples 
 I birth name I I or in the case of life partners 
 (i b) first name I I name, occupation, 
 I c) Occupation I a) Anniversary I Birthday, 
 (i d) Address I b) Birthday I if applicable  Different 
 Death-I e) At minder-I c) Place of Birth 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 survivors 
 I (as far as of d) I I life partners 
 (i may vary) I I Occupation of the deceased 
 I of the father and I I spouse 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 
  
 (page 3) 
------------------------------------------------------------------------ 
Lived of the I Worin is the I I 
Deceased am I Nachlaß and Which I I 
Todestag I value does he have?  I I 
a) Children?  As 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 recorded I remarks I year 
 How many?  I Area) I I of the 
c) Parents or I b) Basic wealth I I tax list 
 Siblings?  I (please position I I) 
 (Specify only, specify I) I I 
 if (a) and (b) I c) Operating assets I I 
 ) I (please the company I I) 
(d) Other I and type of I I 
 Related or I operations, e.g.  I I 
 -Swayed?  I Retail trade-I I 
 (Only specify, I business, Large-I I 
 if (a) to (c) I trade, craft-I I 
 -) I operated, factory I I 
(e) Who can provide information I I I 
 ?  I d) Other assets I I 
------------------------ I I I 
(a) to (e) please I I I 
Name and address I I I 
specifying I I I 
------------------------------------------------------------------------ 
 5 I 6 I 7 I 8 
------------------------------------------------------------------------ 
 I I 
 I I 
 I I 
 I I

Footnote

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

Sample 4 (§ 4 ErbStDV)

(Fundstelle: BGBl. I 1998, 2666;
with regard to of the individual amendments. Footnote)

.............................. 
Stand Office and Order Number 
 Inheritance tax 
  
To the 
Finance Office .................... 
-inheritance tax office- 
  
------------------------------ 
  
 Misview 
------------------------------------------------------------------------ 
in the Standesamtsbezirk ........................................................ 
are for the period from .............. to ........... inclusive 
Do not specify the date of death. 
The last death is assessed in the death register under no.  ...... 
Deaths of Germans and foreigners who have been affected abroad, 
in the case of death a place of residence or habitual residence, or 
Assets in the district of the registry office, I am not 
has become known. 
Remarks ............................................................ 
........................................................................ 
  
 .............................. ............................ 
 Place, Date Signature

Unofficial table of contents

Sample 5 (§ 7 ErbStDV)

(Fundstelle: BGBl. I 1998, 2667;
with regard to of the individual amendments. Footnote)

.............................. 
District Court/Notariat 
 Inheritance tax 
To the 
Finance Office .................... 
-inheritance tax office- 
  
------------------------------ 
The lying ... certified ...  Transcript ... (clearing ... will/will 
with the following comments: 
Deceased Name, First Name, Identification Number ......................... 
Birthday ......................................................... 
Last address ......................................................... 
Occupation ......................................................... 
Family stand ......................................................... 
Status of goods (for married couples) 
or with life partners) ......................................................... 
Death day and place of death ......................................................... 
Registry office and death register no.  ...................................... 
Testament/Succession of the ......................................................... 
Day of opening ......................................................... 
  
The fee for erection I custody I issue of a certificate of inheritance 
is calculated for a EUR I EUR I EUR 
Value of .............. I............... I............. 
Reason for sending 
Opening of a ()  Disposition of Todes 
 *) 
Grant of a ()  Erbscheins *) ()  European ()  Testament-()  Certificate 
 Rebate-enforcer-over the 
 certificate *) Certificate *) Continuation 
 of goods- 
 Communities 
Assessment of a ()  Inheritance 
Decision on the ()  Introduction ()  Introduction 
 or repeal or repeal 
 a remission-a remission- 
 (*) administration *) 
  
The names and addresses of the parties and the personal relationship 
(Relating relationship, spouse or life partner) to the testator   
as well as changes in the person of the heirs, legatees,   
Executor's executors, etc.  (by death, entry of a replacement,   
Embezzling, decommissioning 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 derived from the enclosed copy of the 
 Opening negotiation.  *) 
()  are indicated on a separate sheet.  *) 
()  The amount and composition of the estate shall be: 
 Court/notary general notice: *) 
 .................................................................... 
 .................................................................... 
()  A list of items of evidence shall be annexed.  *) 
  
*) Appropriate to tick 
  

  
 .............................. ............................ 
 Place, Date Signature

Footnote

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

Sample 6 (§ 8 ErbStDV)

(Fundstelle: BGBl. I 1998, 2668;
with regard to of the individual amendments. Footnote)

.............................. 
District Court/Notariat 
 Gift tax 
To the 
Finance Office .................... 
-inheritance tax office- 
  
------------------------------ 
  
 The certified true copy/copy shall be provided with the following: 
 Remarks sent: 
  
1. Schenker Name, First Name, Identification Number ...................... 
 Birthday ............. 
 Address ......................................................... 
2. Cited name, first name, identification number... 
 Birthday ............. 
 Address ......................................................... 
3. Contract of ..........  Urcustomerrolle-No.  ............ 
4. Supplementary information (§ 34 ErbStG, § 8 ErbStDV) 
 Personal relationship (family relationship, spouse or life partner) 
 of the acquirer to the Schenker (e.g.  B. Child, brothers and sisters, brother of the mother,   
 not related) .................................................... 
  
 Traffic value of the I In the case of property: I value which is the 
 I final unit value/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 information 
 In order to simplify the procedure and to avoid any further questions, the 
 Consent of the original documents to the following information: 
 they are not already visible from the contract: 
  
 Valuation of the I Annual value of I Height of the 
 I shall be equivalent to I notary fees 
 Liabilities on the I e  B. Cute use I 
 Day of gift I I 
 I I 
 I I 
 EUR I EUR I EUR 
 ..................... I ....................... I ...................... 
  
 .............................. ............................ 
Place, Date Signature