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Inheritance tax and gift tax law

Original Language Title: Erbschaftsteuer- und Schenkungsteuergesetz

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Inheritance Tax and Donation Tax Act (ErbStG)

Unofficial table of contents

ErbStG

Date of completion: 17.04.1974

Full quote:

" Inheritance tax and gift tax law in the version of the notice dated 27 February 1997 (BGBl. 378), most recently by Article 17 of the Law of 29 June 2015 (BGBl. 1042).

Status: New by Bek. v. 27.2.1997 I 378;
Last amended by Art. 17 G v. 29.6.2015 I 1042

For more details, please refer to the menu under Notes

Footnote

(+ + + Text proof applicable: 29.8.1980 + + +) 
(+ + + For application cf. § 37 + + +)
(+ + + For application cf. Art. 3 G v. 24.12.2008 I 3018 iVm
Art. 14 G v. 22.12.2009 I 3950 + + +)


The G was decided as Article 1 G 611-8-2-1 v. 17.4.1974 I 933 of the Bundestag with the consent of the Bundesrat. It's gem. Article 10 (2) of this Act entered into force on 1 January 1974. Unofficial table of contents

Content Summary

Section 1Tax duty
§ 1 Taxable transactions
§ 2 Personal tax liability
§ 3 Acquisition of death due to
§ 4 Continued Community of Goods
§ 5 Grant Community
§ 6 Pre-and post-hereditary
§ 7 Donations in the living
§ 8 Purpose benefits
§ 9 Creation of the tax
Section 2Value Determination
§ 10 Taxable acquisition
§ 11 Evaluation Date
§ 12 Severity
§ 13 Tax exemptions
§ 13a Tax exemption for operating assets, agricultural and forestry holdings and shares in capital companies
§ 13b Assets beneficiary
§ 13c Tax exemption for land leased for residential purposes
Section 3Calculation of tax
§ 14 Consideration of previous acquisitions
§ 15 Control classes
§ 16 Allowances
§ 17 Special allowance
§ 18 Membership fees
§ 19 Tax rates
§ 19a Tariff limitation on the acquisition of operating assets, agricultural and forestry holdings and shares in capital companies
Section 4Tax-fixing and survey
§ 20 Tax debtor
Section 21 Accounting for foreign inheritance tax
Section 22 Small amount limit
Section 23 Taxation of pensions, benefits and benefits
§ 24 Retirement of the tax liability in the cases of § 1 para. 1 no. 4
Section 25 (dropped)
Section 26 Reduction of the tax upon cancellation of a family foundation or dissolution of a club
§ 27 Multiple acquisition of the same assets
§ 28 Stundung
§ 29 Erasing the tax in special cases
§ 30 Display of purchase
Section 31 Tax Statement
Section 32 Announcement of the tax modesty to representatives
§ 33 Obligation to notify assets depositary, asset managers and insurance undertakings
Section 34 Obligation to notify the courts, authorities, officials and notaries
§ 35 Local competence
Section 5Erpowerhouse and final provisions
§ 36 Appropriations
Section 37 Application of the law
Section 37a Special provisions on the occasion of the production of the unity of Germany
§ 38 (dropped)
§ 39 (dropped)

Section 1
Tax liability

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§ 1 taxable transactions

(1) The inheritance tax (gift tax) shall be subject to
1.
the acquisition of death;
2.
the donations in the living;
3.
the allocation of purpose;
4.
the assets of a foundation, provided that it is substantially in the interest of a family or of certain families, and of an association whose purpose is substantially in the interest of a family or of certain families for the purpose of binding property , at intervals of 30 years each, since the date specified in Section 9 (1) (4).
(2) Unless otherwise specified, the provisions of this Act concerning the purchase of death also apply to gifts and purpose grants, the provisions relating to gifts also for purposes of purpose under the living.

Footnote

§ 1 (1) No. 4: compatible with GG, insofar as foundations are affected within the meaning of Section 1, Section 1, No. 4 of the ErbStG, BVerfGE v. 8.3.1983 I 525-2 BvL 27/81- Unofficial table of contents

§ 2 Personal tax liability

(1) The tax liability shall be:
1.
in the cases referred to in Article 1 (1) (1) to (3), if the deceased at the time of his death, the Schenker at the time of the execution of the gift or of the acquirer at the time of the creation of the tax (§ 9) is an incountry, for the whole of the property of the property (unrestricted tax liability). As nationals
a)
natural persons domicated or habituated in their country of residence,
b)
German nationals who have not resided abroad for more than five years without having their domials domiced in Germany,
c)
irrespective of the five-year period referred to in point (b), German nationals who:
aa)
have neither a place of residence nor their habitual residence in the country; and
bb)
to a domestic legal person under public law in a service relationship and for that purpose relate to working wages from a domestic public cash register,
as well as members of their household who are of German nationality. This applies only to persons whose remission or acquisition in the State in which they reside or are habituated in their habitual residence, only in a volume similar to the tax liability referred to in point 3, in respect of an inheritance tax or an inheritance tax. shall be used,
d)
Entities, persons ' associations and assets which have their management or head office domestiy;
2.
in the cases referred to in Article 1 (1) (4), if the Foundation or the association has the management or head office in the territory of the country;
3.
in all other cases, subject to the provisions of paragraph 3, in respect of the property of a property consisting of domestic assets within the meaning of Section 121 of the valuation law (limited tax liability). In the case of domestic assets within the meaning of Section 121 (4) of the Evaluation Act, it is sufficient if the deceased at the time of his death or the Schenker at the time of execution of the gift in accordance with the provision on the basic or stock capital of the domestic capital company. If only part of such participation is granted by gift, the further acquisitions from the holding shall apply insofar as the conditions of § 14 are fulfilled, even then as the acquisition of domestic assets, if at the time of their acquisition the Participation of the deceased or Schenker is less than one-tenth of the basic or capital stock of the company.
(2) For the purposes of this Act, the share of the land on the continental shelf belonging to the Federal Republic of Germany shall also be included in the research or exploitation of natural resources of the seabed and of the subsoil of the sea. (3) If the deceased at the time of his death, the Schenker at the time of his death, a property fall, which belongs to the domestic assets within the meaning of Section 121 of the valuation law (paragraph 1, point 3), is treated as unlimited taxable persons. Execution of the gift or of the acquirer at the time of the creation of the tax (§ 9) Residence in a Member State of the European Union or of a State to which the Agreement on the European Economic Area is applicable. In this case, a number of acquisitions, which are incurred within ten years before the property and within ten years of the property of the same person, shall also be treated as unlimited taxable persons and shall be subject to the conditions laid down in § 14 to be combined. In the case of the second sentence of sentence 2, the time limit for the tax shall not end before the end of the fourth year after the financial authority acquires knowledge of the application.

Footnote

(+ + + § 2: For application, see Section 37 (7) + + +) Unofficial table of contents

§ 3 Acquisition of death due to

(1) The acquisition of death shall be subject to the following conditions:
1.
The acquisition by Erbanfall (§ 1922 of the Civil Code), by legacy (§ § 2147 ff. of the Civil Code) or on the basis of a claim made compulsory (§ § 2303 et seq. the Civil Code);
2.
the acquisition by donating to death (Section 2301 of the Civil Code). A donation to the death shall also apply to the transfer of the share or part of a share of a shareholder of a civil society or a capital company, based on the departure of a shareholder, to the other person's death. Shareholders or the company, insofar as the value resulting in its share at the time of its death in accordance with § 12, exceeds the severance rights of third parties. If, on the basis of a regulation in the social contract of a company with limited liability, the share of the business of a shareholder is recovered at his death, and the value of his share at the time of his death, resulting from § 12, is greater than Third party severance claims, the increase in the value of the shares of the remaining shareholders shall be deemed to be a gift on the death penalty;
3.
the other acquisitions to which the provisions of civil law applicable to legacies are applied;
4.
any asset benefit directly acquired by a third party on the basis of a contract concluded by the deceased.
(2) The same shall apply to the deceased,
1.
the transfer of assets to a foundation ordered by the deceased. This shall be equal to the formation or endowing of a property of foreign law, arranged by the deceased, whose purpose is directed towards the binding of assets;
2.
someone who acquires on account of the enforcement of a condition ordered by the deceased or the fulfilment of a condition imposed by the deceased, unless there is a uniform use of purpose;
3.
What is obtained by the fact that, if the deceased person is approved, services are transferred to other persons or voluntarily accepted in order to obtain the authorisation;
4.
What is deemed to be a severance payment for a waiver of the claim to be required or for the abandonement of an inheritance, a claim for replacement or a legacy or for the rejection of a right under a contract of the deceased in favour of a third party shall be granted on the case of death or in lieu of another acquisition referred to in paragraph 1;
5.
What is granted as a severance payment for a conditional, tagged or fixed-term legacy for which the period of grace has expired before the date of the entry of the condition or event;
6.
which is granted as a remuneration for the transfer of the rights of an afterlife;
7.
What is the contract or the final sera of a Community testament or the legatee of the deceased (§ § 2287, 2288 (2) of the Civil Code) by the recipient in accordance with the rules on the unjustifiable enrichment.
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§ 4 Continued Community of Goods

(1) The goods community shall be continued in the event of the death of a spouse or the death of a life partner (§ § 1483 et seq. of the Civil Code), its share of the total good shall be treated as if it were exclusively the eligible offspring. (2) In the case of the death of a party entitled to the right to participate, its share in the total good shall be part of its total good Remission. The acquirer of the share shall be those to which the share falls pursuant to § 1490 sentences 2 and 3 of the Civil Code. Unofficial table of contents

§ 5 ZuProfit Community

(1) If the goods status of the grant community (§ 1363 of the Civil Code, § 6 of the Life Partnership Act) is terminated by the death of a spouse or the death of a life partner and the gain is not made according to § 1371 para. 2 of the In the case of the surviving spouse or the surviving life partner, the amount which could be claimed as a compensation in accordance with section 1371 (2) of the Civil Code shall not be considered as an acquisition in the case of the surviving spouse or the surviving life partner. The meaning of § 3. In the calculation of this amount, the provisions of § § 1373 to 1383 and 1390 of the Civil Code do not take into account deviant legal provisions of the law. The presumption of Section 1377 (3) of the Civil Code does not apply. If the state of the goods of the grant community is agreed upon by a marriage contract or a life partnership contract, the date of the entry of the contract of goods (§ 1374 para. 1 of the Civil Code) shall be deemed to be the date of the contract. In so far as the final assets of the deceased have been determined in the determination of the tax-free amount as a compensatory amount, with a value higher than the value determined in accordance with the tax valuation principles, the maximum value shall be that of the tax value. the amount corresponding to the final assets is not considered to be an acquisition within the meaning of § 3. (2) If the goods of the profit community are terminated in a different way than by the death of a spouse or a life partner, or the gain is terminated in accordance with § 1371 (2) of the Civil code balanced, the compensatory requirement belongs (§ 1378 of the (3) If the state of the goods of the choice-grant community (§ 1519 of the Civil Code) is terminated and the gain is balanced, the compensatory requirement (Article 12 (1)) is one of the following: of the Agreement of 4 February 2010 between the Federal Republic of Germany and the French Republic on the status of the goods of the election-grant community) not for the purpose of the acquisition within the meaning of Sections 3 and 7 of this Agreement.

Footnote

(+ + + § 5 (1) F. 1993-12-21: For the first application, see: Section 37 (10) F. from 1993-12-21 + + +) Unofficial table of contents

§ 6 Pre-and post-inheritance

(1) The inheritance shall be deemed to be a heir. (2) In the event of succession, those on which the property is transferred shall be taxed as originating from the previous heir. On request, the control shall be based on the relationship of the afterheir to the deceased. If, in this case, the assets of the former are also made available to the offspring, both asset cases must be dealt with separately with regard to the tax class. However, an allowance may only be granted for the assets of the previous heir, provided that the amount of the allowance for the assets under the succession is not consumed. The tax is to be levied for each acquisition according to the tax rate which would apply to the entire acquisition. (3) If the succession is not caused by the death of the pre-heir, the succession of succession is deemed to be conditional, the succession as a result of the succession Deferrently conditional seizage. In this case, the tax paid by the former is to be calculated minus the amount of the tax which corresponds to the actual enrichment of the former. (4) Bequests and bequests due to the death of the accused. or conditions are the same as the inheritance. Unofficial table of contents

§ 7 Donations in the living

(1) Donations in the living shall apply
1.
any frank grant in the living, as far as the thought is enriched by it at the expense of the person who is to be paid;
2.
as a result of the enforcement of a condition ordered by the Schenker, or as a result of the fulfilment of a condition, which is attached to a legal transaction in the living, without the corresponding consideration, unless a uniform allocation of purpose is required. is available;
3.
which is obtained by the fact that, when a gift is approved, services are transferred to other persons or voluntarily accepted for obtaining the authorisation;
4.
The enrichment of a spouse or a partner in the case of an agreement of the goods community (§ 1415 of the Civil Code);
5.
What is granted as a severance payment for an inheritance waiver (§ § 2346 and 2352 of the Civil Code);
6.
(dropped)
7.
which gives a pre-heir to the afterheir with regard to the hereditary heredity before they enter;
8.
the transfer of assets under the living conditions of an endowment business. This is equal to the formation or equipping of a wealth fund of foreign law whose purpose is to bind assets;
9.
in the case of the cancellation of a foundation or the dissolution of an association, the purpose of which is to bind assets. This shall be equal to the acquisition in the event of a liquidation of a property of foreign law whose purpose is directed to the binding of assets, as well as the acquisition by intermediates during the existence of the assets. Like a dissolution, the change of form of a legal association, the purpose of which is essentially in the interest of a family or certain families for the binding of assets, shall be dealt with in a capital company;
10.
What is granted as a severance payment for suspects, betagt or fixedterm acquired rights, in so far as it is not a case of § 3 para. 2 no. 5, is granted before the date of the entry of the condition or the event.
(2) In the case referred to in paragraph 1 (7), the tax on application shall be based on the relationship of the afterheir to the deceased. Section 6 (2) sentences 3 to 5 shall apply accordingly. (3) Counterbenefits which cannot be estimated in money shall not be taken into account in determining whether an enrichment is present. (4) The tax liability of a gift shall not thereby be (5) If the gift is the subject of the gift, it shall be held in the form of a partnership, in whose social contract it is determined that the person concerned shall be subject to the obligation to the new shareholder in the event of a dissolution of the company or in the case of a previous If only the carrying amount of its share of capital is received, these provisions shall not be taken into account in the determination of enrichment. In so far as the enrichment exceeds the carrying amount of the share of capital, it is deemed to have been conditionally acquired. (6) If a holding in a partnership is provided with a profit-sharing, in particular the capital inlay, the The employee's work or other performance does not correspond to the company or would normally not be granted to a third party, the excess of profit-sharing shall be deemed to be an independent donation, which shall be based on the value of the capital (7) As a gift, the following shall also apply to the termination of a Socioeconomic transition of the share or part of a share of a shareholder of a partnership or capital company to the other members or to the company, insofar as the value for its share of the share of the share of the share of the share of the share of the share of the share of the share of the The time of its departure in accordance with § 12 is higher than the severance claim. If, on the basis of a regulation in the social contract of a company with limited liability, the share of the business of a shareholder is withdrawn at the time of his departure and exceeds the value of his share in the period of his/her time in accordance with Section 12 of his In the event of a loss of severance, the increase in the value of the shares of the remaining shareholders shall be deemed to be a gift of the shareholder who has been retired. In the case of transfers within the meaning of section 10 (10), the sentences 1 and 2 shall apply. (8) As a gift, the increase in value shall also apply to shares in a capital company which is a natural person who is directly or indirectly involved in the company. or Foundation (covered) by the performance of another person (who is a person) to the Society. Grants shall also be payable between capital companies in so far as they are made with the intention of enriching the shareholders and, in so far as they are not directly or indirectly the same shareholders in equal shares in these companies. are involved. The rates 1 and 2 shall apply to cooperatives, in addition to capital companies.

Footnote

(+ + + § 7: For application, see Section 37 (7) + + +) Unofficial table of contents

Section 8 Purpose expenditure

The purpose of the application is to grant benefits in respect of or for the benefit of a particular purpose for the benefit of a particular purpose, or to be used for the benefit of a particular purpose, in the case of the living being connected with the obligation to be used for a particular purpose. , to the extent that the enrichment of the acquirer is reduced. Unofficial table of contents

Section 9 Creation of the tax

(1) The tax arises
1.
in the case of death of death of the deceased, but
a)
for the acquisition of a claim under a suspensive condition, under an adjournment or a term of a term of interest, and for the acquisition of suspended, suspended or temporary claims relating to an acquisition, with the date of entry of the condition or the condition of the event,
b)
for the acquisition of a claim made compulsory with the date of the assertion,
c)
in the case of section 3 (2) (1), first sentence, with the date of recognition of the foundation, and in the case of the second sentence of section 3 (2) (1), with the date of formation or endowing of the assets,
d)
in the cases referred to in Article 3 (2) (2) with the date of enforcement of the condition, or the fulfilment of the condition,
e)
in the cases referred to in Article 3 (2) (3), with the date of approval,
f)
in the cases referred to in Article 3 (2) (4), with the date of waiver or embezzanation,
g)
in the case of Article 3 (2) (5) with the date of the agreement on severance,
h)
for the acquisition of the subsequent heir with the date of the entry of the succession,
i)
in the case of Article 3 (2) (6) with the date of the transfer of the qualifying period,
j)
in the case of Article 3 (2) (7), with the date on which the claim is made;
2.
in the case of donations, with the date of execution of the grant;
3.
in the case of appropriation with the date of the entry of the obligation to the complain;
4.
in the cases referred to in Article 1 (1) (4), at intervals of 30 years each from the date of the first transfer of assets to the Foundation or to the association. If, in the case of foundations or associations, the date of the first transfer of assets falls on 1 January 1954 or at an earlier date, the tax shall be incurred for the first time on 1 January 1984. In the case of foundations and associations where the tax is first established on 1 January 1984, the period of 30 years shall be determined after that date.
(2) In the case of the suspension of the taxation pursuant to section 25 (1) (a), the tax on the acquisition of the assets under load shall be deemed to have been incurred as a result of the date on which the burden was extinguishing.

Footnote

§ 9 (1) No. 4 sentence 2: compatible with GG, insofar as foundations are affected within the meaning of Section 1 (1) No. 4 of the ErbStG, BVerfGE v. 8.3.1983 I 525-2 BvL 27/81-

Section 2
Value Determination

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§ 10 Taxable Acquisition

(1) As a taxable acquisition, the enrichment of the acquirer shall apply insofar as it is not tax-free (§ § 5, 13, 13a, 13c, 16, 17 and 18). In the cases referred to in § 3, without prejudice to paragraph 10, the amount of the amount resulting from the value of the total assets to be determined in accordance with § 12 shall be regarded as an enrichment, insofar as it is subject to taxation under this Act, which shall be subject to the conditions laid down in paragraphs 3 to 9 deductible estate liabilities are deducted with their value to be determined in accordance with § 12. The tax refund claims of the deceased must be taken into consideration when they have been created by law (Section 37 (2) of the German Tax Code). The direct or indirect acquisition of a stake in a partnership or other collective trade union which does not fall within the scope of Section 97 (1), first sentence, No. 5 of the valuation law shall be deemed to be the acquisition of the proportional economic assets; the resulting debt and the burden of the company shall be treated in the determination of the enrichment of the acquirer, such as a consideration. In the event of an appropriation, the obligation of the assets shall be assigned to the site of the property. The taxable purchase will be rounded down to a full 100 euros. In the cases of Section 1 (1) (4), the assets of the Foundation or of the Association shall be replaced by the property of the asset. (2) If the deceased has imposed the payment of the tax owed by the acquirer, or the Schenker has the right to In the case of the tax payable by the recipient, or imposed on another, the acquisition shall be deemed to be the acquisition of the amount resulting from the aggregation of the acquisition in accordance with paragraph 1 with the tax calculated on the basis of the tax. (3) If applicable, by combining law and liability, or by law and liability, (5) From the acquisition, unless otherwise indicated in paragraphs 6 to 9, the acquisition is deductible as a liability to be deducted from the law.
1.
the debt stemming from the deceased, in so far as it does not participate in a commercial enterprise, a share of a commercial enterprise, the operation of the agricultural and forestry industries, or a share in the operation of agriculture and forestry in the economic sphere. the relationship and have already been taken into account in the evaluation of economic unity;
2.
Liabilities arising from legacies, obligations and claims made and claims for replacement;
3.
the cost of the burial of the deceased, the cost of an adequate memorial, the cost of the usual burial of the burial with its capital value for an indefinite duration, and the costs directly incurred by the acquirer in connection with the Settlement, settlement or distribution of the estate or with the acquisition of the acquisition. For these costs, an overall amount of EUR 10 300 is deducted without proof. Costs for the management of the estate are not deductible.
(6) Debt and burdens are not deductible to the extent that they are in economic terms with assets which are not subject to taxation under this Act. If the taxation is limited to individual assets (Section 2 (1) (3), § 19 (2)), only the debt and the burdens which are related to it in economic terms are deductible. Debts and burdens which are economically related to partially liberated property shall be deductible only with the amount corresponding to the taxable part. Debts and burdens which are economically related to assets which have been liberated in accordance with Article 13a are deductible only with the sum of the ratio of the value of the assets to be applied after application of § 13a to the value prior to the application of the § 13a. Debts and burdens which are economically related to assets liberated pursuant to § 13c shall be deductible only with the amount equal to the ratio of the value of the assets to be applied after the application of § 13c to the value prior to the application of the § 13c. 13c. If rights of use have been affected as property charges in the determination of the common value of an economic entity of the property, their deduction in the case of inheritance tax is excluded. (7) In the cases of § 1 para. 1 no. 4 are (8) The own inheritance tax to be paid by the transferee is not deductible. (9) Obligations which are of benefit to the devaluations themselves shall be not deductible. (10) Survivate an inheritance on him from death due to death Right of membership of a partnership immediately after its acquisition on the basis of a settlement in the social contract which exists at the time of the deceased's death to the co-shareholders and is the value of its share in the company contract at the time of the death of the deceased according to § 12, higher than the settlement claim established by the company's contract, only the entitlement to a settlement of the property within the meaning of the second sentence of paragraph 1 shall be heard. Due to a loss of business share in a limited liability company immediately after the latter has been acquired, on the basis of a settlement in the company contract which exists at the time of the deceased's death, to the co-shareholders, or the share of the business shall be based on a date of death of the deceased person Regulation in the social contract is drawn up by the company and the value which results in respect of its share at the time of the death of the deceased according to § 12 is higher than the company contractually determined severance claim, so only the Entitlement to the property of a property within the meaning of the second sentence of paragraph 1. Unofficial table of contents

§ 11 Evaluation Date

Unless otherwise provided in this Act, the date of the creation of the tax shall be decisive for the determination of the value of the value. Unofficial table of contents

§ 12 Evaluation

(1) The evaluation shall, unless otherwise specified in paragraphs 2 to 7, be assessed in accordance with the provisions of Part One of the valuation law (General Evaluation Regulations) as amended by the Notice of 1 February 1991 (BGBl. 230), as last amended by Article 2 of the Law of 24 December 2008 (BGBl I). 3018), as amended. (2) Shares in capital companies, for which a value is to be determined in accordance with Section 151 (1) sentence 1, No. 3 of the valuation law, must be applied to the value established on the valuation date (§ 11). (3) Property (§ 19 (1) of the valuation act) is to be used with the value established according to § 151 (1) sentence 1 no. 1 of the valuation law to the valuation date (§ 11). (4) Natural resources that do not belong to the operating assets are scheduled to be held if they are subject to reductions in the reduction of the substance in the arrival of the information (5) Domestic operating assets, for which a value is to be established in accordance with Article 151 (1), first sentence, point 2 of the valuation law, shall be applied to the valuation date (§ 11) (6) In order to acquire a share of the assets and liabilities for which a value is to be established in accordance with Article 151 (1), first sentence, No. 4 of the valuation law, the amount of the partial amount of the assets and liabilities to be determined shall be determined by the Valuation date (§ 11) to be established. (7) Foreign land and foreign property Operating assets are evaluated in accordance with § 31 of the valuation law. Unofficial table of contents

Section 13 Tax exemptions

(1) remain tax-free
1.
a)
Household items including laundry and garments for purchase by persons of tax class I, to the extent that the total value does not exceed EUR 41 000,
b)
other movable physical objects not exempted in accordance with point 2, in the case of the acquisition by persons of tax class I, in so far as the value does not exceed EUR 12 000;
c)
Household items including laundry and garments and other movable physical items not exempt under point 2, when purchased by persons of tax classes II and III, provided that the value does not exceed 12 000 euros.
The exemption shall not apply to goods belonging to agricultural and forestry assets, property or assets, to cash, securities, coins, precious metals, precious stones and pearls;
2.
Property or parts of land, art objects, art collections, scientific collections, libraries and archives
a)
with 60 per cent of their value, but land and parts of land with 85 per cent of their value, if the preservation of these objects is in the public interest because of their significance for art, history or science, the annual cost as a general rule, exceed the revenue generated and the objects are, or are, made available for the purposes of research or the formation of the people in a manner appropriate to the conditions,
b)
in full, if the conditions laid down in point (a) are fulfilled, and
aa)
the taxable person is willing to submit the items to the current provisions of the maintenance of the monument,
bb)
the objects have been in the possession of the family for at least 20 years or in the list of national valuable cultural assets or nationally valuable archives under the German Law on the Protection of German Cultural Property against Abmigration in the Version of the Notice of 8 July 1999 (BGBl. 1754), as last amended by Article 2 of the Law of 18 May 2007 (BGBl I). I p. 757, 2547), as amended in each case, are entered in the text.
The tax exemption shall be taken away with effect for the past if the goods are sold within ten years of the acquisition or if the conditions for exemption from the tax within that period are no longer required;
3.
Land or parts of land which is made available for use by the public without a legal obligation for use and whose preservation is in the public interest, if the annual costs are usually the revenue generated. The tax exemption shall be taken away with effect for the past if the property or parts of the property are sold within ten years of the acquisition or if the conditions for exemption within that period are met. ,
4.
an acquisition in accordance with § 1969 of the Civil Code;
4a.
Benefits in which a spouse of the other spouse property or co-ownership of a property situated in the territory of the European Union or in a Member State of the European Union or a State of the European Economic Area in the territory of the Member State of the European Union According to § 181 (1) (1) to (5) of the valuation law, to the extent that an apartment is used for domestic purposes (family home), or to the other spouses of the commitments entered into in connection with the acquisition or the Production of the family home exempted. The same applies if a spouse carries out a subsequent production or maintenance effort for a family home which is the joint property of the spouses or the property of the other spouse. The rates 1 and 2 shall apply in respect of allowances between life partners;
4b.
the acquisition of death by reason of the ownership or co-ownership of a property situated in the territory of the European Union or in a Member State of the European Union or of a State of the European Economic Area within the meaning of section 181 (1) (1) to (5) of the Valuation law by the surviving spouse or the surviving life partner, to the extent that the deceased has used an apartment for his own purposes for the purpose of succession, or in which he/she for compelling reasons on a self-use to his own the purchaser was prevented from living and who was immediately self-employed by the acquirer for residential purposes (family home). An acquirer cannot take advantage of the tax exemption insofar as it has to transfer the beneficiary's assets to a third party on the basis of a final disposition of the deceased or a legal business disposition of the deceased. The same shall apply if a heritage in the context of the division of the estate transfers assets to a co-heir beneficiary. If a heir is transferred to a third party in the course of the division of the estate, and the third party gives the acquirer not the beneficiary of the assets he has acquired from the deceased, the third party shall increase the value of the assets acquired by the deceased. The assets of the third party shall be valued by the value of the assets of the third party, but not more than the value of the assets transferred. The exemption shall be deducted from the past if the acquirer no longer uses the family home for residential purposes within ten years after the acquisition, unless it is due to compelling reasons of self-use. of their own homes;
4c.
the acquisition of death by reason of the ownership or co-ownership of a property situated in the territory of the European Union or in a Member State of the European Union or of a State of the European Economic Area within the meaning of section 181 (1) (1) to (5) of the Valuation law by children within the meaning of tax class I No. 2 and children of deceased children within the meaning of tax class I No. 2, insofar as the deceased has used an apartment for his own purposes or at which he has used an apartment for his or her own home use. for compelling reasons of self-use for the purpose of their own residential use, which were to be used by the acquirer without delay for self-use for their own purposes (family home) and insofar as the living area of the apartment does not exceed 200 square meters. An acquirer cannot take advantage of the tax exemption insofar as it has to transfer the beneficiary's assets to a third party on the basis of a final disposition of the deceased or a legal business disposition of the deceased. The same shall apply if a heritage in the context of the division of the estate transfers assets to a co-heir beneficiary. If a heir is transferred to a third party in the course of the division of the estate, and the third party gives the acquirer not the beneficiary of the assets he has acquired from the deceased, the third party shall increase the value of the assets acquired by the deceased. The assets of the third party shall be valued by the value of the assets of the third party, but not more than the value of the assets transferred. The exemption shall be deducted from the past if the acquirer no longer uses the family home for residential purposes within ten years after the acquisition, unless it is due to compelling reasons of self-use. of their own homes;
5.
the exemption from a debt to the deceased, provided that the guilt has been justified by the granting of funds for the purpose of the appropriate maintenance or to the training of the person or the deceased, with regard to the The debtor's emergency situation has been arranged and the debtor has not been eliminated by the grant. The tax exemption shall be waived in so far as the tax can be covered by half of a debt accruing to the person concerned, in addition to the debt issued;
6.
an acquisition by the deceased's parents, adoptive parents, stepparents or grandparents, provided that the acquisition, together with the other assets of the acquirer, does not exceed EUR 41 000 and the acquirer is due to physical or mental infirmity; and may be considered to be incapable of employment, taking into account the status of his or her previous life, or through the management of a common household with incapaciated or in-training offspring in the pursuit of a gainful employment is prevented. If the value of the acquisition, together with the other assets of the acquirer, exceeds the amount of EUR 41 000, the tax shall be levied only in so far as it can be covered by half of the amount exceeding the value limit;
7.
Claims in accordance with the following laws, as amended in each case:
a)
Lastencompensating Law,
b)
Refugee Assistance Act, as amended by the Notice of 15 May 1971 (BGBl. 681), as last amended by Article 6a of the Law of 21 July 2004 (BGBl I). 1742),
c)
General War Consequences Act in the adjusted version published in the Bundesgesetzblatt (Part III), outline number 653-1, as last amended by Article 127 of the Regulation of 31 December 1999. October 2006 (BGBl. 2407),
d)
Law governing the liabilities of national-socialist institutions and the legal relationships of their assets of 17 March 1965 (BGBl. 79), as last amended by Article 2 (17) of the Law of 12 August 2005 (BGBl I). 2354),
e)
Prisoner Assistance Act, Criminal Law Rehabilitation Act, and Federal Displaced Persons Act,
f)
The Law of 27 September 1994 (BGBl). 2624, 2635), as last amended by Article 4 (43) of the Law of 22 September 2005 (BGBl I, p. 2809),
g)
Administrative Law Rehabilitation Act, as amended by the Notice of 1 July 1997 (BGBl. 1620), as last amended by Article 2 of the Law of 21 August 2007 (BGBl I). 2118), and
h)
Professional rehabilitation law as amended by the Notice of 1 July 1997 (BGBl. 1625), as last amended by Article 3 of the Law of 21 August 2007 (BGBl I). 2118);
8.
Claims for compensation in accordance with the following laws, as amended in each case:
a)
Federal Indemnity Act in the adjusted version published in the Federal Law Gazette, Part III, No. 251-1, as last amended by Article 7 (4) of the Law of 26 March 2007 (BGBl. 358), and
b)
Law on Compensation for Victims of National Socialism in the Accession Area of 22 April 1992 (BGBl. 906);
9.
a taxable purchase of up to EUR 20 000 for persons who have paid the deceased free of charge or against an insufficient charge of care or maintenance, to the extent that the person concerned is to be regarded as an equitable remuneration;
9a.
Cash benefits under the living conditions of a carer for basic care or domestic care by the person in need of care, up to the amount of the care allowance or of a care allowance granted in accordance with § 37 of the Eleventh Book of Social Code corresponding care allowances from private insurance contracts in accordance with the provisions of the Eleventh Book of Social Code (private nursing care insurance) or flat-rate aid under the state aid rules for home care;
10.
Assets which parents or fathers had turned to their descendants by gift or surrender contract and who have fallen back from death on account of these persons;
11.
the waiver of the claim to claim or the right of replacement;
12.
grants for the benefit of the living for the purpose of adequate maintenance or for the training of the person concerned;
13.
Contributions to pension funds within the meaning of Section 5 (1) (3) of the Corporate Tax Law if they fulfil the conditions necessary for exemption from corporate tax. If a cash register according to § 6 of the Corporate Tax Law is partially subject to tax, the allowance is also subject to the same tax. The exemption will come away with effect for the past, if the conditions of § 5 (1) No. 3 of the Corporate Tax Law are not fulfilled within ten years after the grant;
14.
the usual occasional gifts;
15.
seizures to the federal government, a country or a local community (community association) as well as such seizures, which are exclusively for the purposes of the federal government, a country or a domestic community (community association);
16.
Benefits
a)
to domestic religious societies of public law or to domestic Jewish cult communities,
b)
to domestic entities, associations of persons and assets which, according to the articles of association, the foundation business or the other constitution, and after their effective management, are exclusively and directly ecclesiastic, non-profit or mildactive purposes. The exemption shall be deemed to have effect for the past if the conditions for the recognition of the body, association of persons or property as an ecclesiastic, non-profit or benevolent institution within ten years of the date of the the allowance and the assets are not supplied for the benefit of the beneficiary;
c)
to foreign religious societies, corporate bodies, associations of persons and assets of the kind referred to in (a) and (b), provided that the foreign state for grants to German legal entities shall be the subject of the (a) and (b) grant a corresponding tax exemption and the Federal Ministry of Finance shall establish this by formal exchange of appropriate declarations with the foreign country;
17.
Grants exclusively devoted to church, non-profit or charitable purposes, provided that the use is secured for the particular purpose;
18.
Grants to
a)
political parties within the meaning of Section 2 of the Political Parties Act,
b)
Vereine without party character, if
aa)
the purpose of the association is exclusively to participate in elections at the federal, state or local level in political decision-making by taking part in their own election proposals; and
bb)
the association at the federal, state or local level has at the latest election at least one mandate or the competent electoral authority or the competent electoral body has indicated that it with its own election proposals on the federal, state or Local level in the next election.
The tax exemption will be taken away with effect for the past if the club does not participate in the next election after the grant, unless the association has made serious efforts to participate.
(2) The measure referred to in paragraph 1 (5) and (12) shall be a benefit corresponding to the assets and the position of life of the intended person. A grant which surcharges this measure is fully liable to tax. (3) Each exemption provision shall apply to itself. In the cases referred to in paragraph 1 (2) and (3), the acquirer of the financial authority may, pending the inability of the tax fixing, declare that he waives the tax exemption.

Footnote

(+ + + § 13: For application, see Section 37 (4) + + +) Unofficial table of contents

Section 13a Tax exemption for operating assets, agricultural and forestry holdings and shares in capital companies

(1) The value of operating assets, agricultural and forestry assets and shares in capital companies within the meaning of Section 13b (4) shall remain in total out of approach (condoning abatement). The condition is that the sum of the relevant annual wage totals (paragraph 4) of the holding, in the case of holdings in a partnership or in shares in a capital company of the holding of the respective company, within five Years after the acquisition (payroll period), a total of 400 percent of the initial wage total is not less than (minimum wage level). The initial wage is the average wage sum of the last five marketing years before the date of the creation of the tax. Sentence 2 shall not apply where the sum of the initial earnings is EUR 0 or the holding is not more than 20 EUR, including the holdings referred to in the fifth sentence of paragraph 4 and the persons employed pursuant to this provision, not more than 20 euros. Employed. If the sum of the relevant annual wage sums is less than the minimum wage, the amount of the amount of the amount of the spate to be paid in accordance with the first sentence shall be reduced to the same percentage level as the minimum wage, (1a) The tax office responsible for the assessment of the economic entity within the meaning of Section 152 (1) to (3) of the Evaluation Act shall constitute the initial wage, the number of persons employed and the sum of the relevant annual amounts of wages, if these data are for the inheritance tax or other finding within the meaning of this provision is important. The decision on the meaning shall be taken by the tax office, which is responsible for the determination of the inheritance tax or the determination in accordance with Article 151 (1), first sentence, points 1 to 3 of the valuation law. Section 151 (3) and § § 152 to 156 of the Evaluation Act shall apply mutagens to the first and second sentences. (2) The part of the assets not covered by Section 13b (4) shall remain within the meaning of Section 13b (1), subject to sentence 3, to the extent that: the total value of this assets does not exceed EUR 150 000 (deduction amount). The deductible amount of EUR 150 000 will be reduced if the value of this assets exceeds the value limit of EUR 150 000, by 50% of the amount exceeding this limit. The deduction amount may be taken into account only once within ten years for the purchase of the same person. (3) An acquirer cannot take advantage of the amount of the contraction (paragraph 1) and the deduction amount (paragraph 2) to the extent that he/she is entitled to Assets within the meaning of Section 13b (1) must be transferred to a third party on the basis of the deceased's last consent or a legal service provided by the deceased or a gift. The same applies if a heir is transferred to a co-heir within the scope of the division of the estate within the meaning of Section 13b (1). (4) The sum of wages includes all remuneration (wages and salaries and other benefits and benefits), which are subject to the relevant The financial year shall be paid to the employees covered by the payroll; except for the approach, remuneration shall be paid to those workers who are not exclusively or primarily engaged in the holding. The remuneration includes all cash or benefits in kind for the work carried out by the employees, regardless of how these benefits are referred to and whether they are regular or irregular payments. Wages and salaries also include all social contributions, income taxes and surcharge taxes paid by employees, even if they are withheld from the employer and directly addressed to the employee on behalf of the employee. Social security institutions and the tax authority are paid. Wages and salaries include all special remuneration received by the employee, premiums, gratifications, severance payments, subsidies for living expenses, family allowances, commissions, participant fees and comparable remuneration. In the case of holdings in a partnership and shares in a capital company of the holding of the company in question, direct or indirect holdings in partnerships with persons belonging to the holding of the holding, A registered office or management in a Member State of the European Union or in a Member State of the European Economic Area, or shares in capital companies which have their registered office or management in the territory of the country, a Member State of the European Union or in a Member State of the European Union If the direct or indirect holding is more than 25 per cent, the sum of the wages and the number of persons employed in these companies shall be included in the proportion to which the direct and indirect participation is (5) The waste disposal (paragraph 1) and the deduction amount (paragraph 2) fall under the conditions laid down in sentence 2 with effect for the past, to the extent that the acquirer is within five years (retention period)
1.
a commercial enterprise or a subsidiary undertaking, a share of a company within the meaning of section 15 (1) sentence 1 no. 2 and (3) or 18 (4) of the Income Tax Act, a share of a personally liable partner of a company Commanding company shall be sold on shares or a share of such shares; the sale shall also be deemed to be the duty of the commercial establishment. The same shall apply where the essential operating bases of a commercial establishment are sold or transferred to private property or are supplied to other non-business purposes, or if shares are sold in a capital company which is the Divesters through a factual insecurity (§ 20 paragraph 1 of the Transformation Tax Act of 7 December 2006 (BGBl. 2782, 2791), as amended by Article 5 of the Law of 14 August 2007 (BGBl I). 1912), as amended), acquired from the operating assets within the meaning of section 13b, or a share in a company within the meaning of section 15 (1) sentence 1 no. 2 and paragraph 3 or section 18 (4) of the Income Tax Act or a share is sold by the transferor by means of an introduction of the operating assets within the meaning of Section 13b into a personal company (Section 24 (1) of the Transformation Tax Act);
2.
the land and forestry assets within the meaning of section 168 (1) (1) of the valuation law and self-managed land within the meaning of section 159 of the valuation law are sold. The same shall apply if the agricultural and forestry assets are no longer intended to serve the operation of the agricultural and forestry sector in a continuous manner or if the previous holding would have to be qualified as a piece county within the period of retention or if the holding of the holding is to be considered as a single country. no more self-managed land within the meaning of § 159 of the Evaluation Act;
3.
as holder of a commercial establishment, a shareholder of a company within the meaning of Article 15 (1) (2) and (3) or (3) or Section 18 (4) of the Income Tax Act or personally liable partner of a limited partnership in shares until the end of the the last marketing year falling within the five-year period, which exceeds the sum of its deposits and the profits or shares to be attributed to it since the acquisition by more than EUR 150 000; losses are not taken into account. The same shall apply to the holders of a beneficiary holding in the agricultural or forestry sector, or a part-holding or part of a holding in the agricultural and forestry sector. In the case of distributions to shareholders of a capital company, it is appropriate to proceed in accordance with the procedure;
4.
Shares in capital companies within the meaning of § 13b shall be sold in whole or in part; a concealed deposit of the shares in a capital company shall be the same as the sale of the shares. The same shall apply if the capital company is dissolved within the period or its nominal capital is reduced if such essential operating principles are sold and the assets are distributed to the shareholders; the first sentence of the first sentence of the first sentence of the first sentence is valid. accordingly;
5.
in the case of Section 13b (1) (3), second sentence, the restriction of the right of disposal or the concentration of voting rights shall be repealed.
The elimination of the spate of charges shall be limited in the cases of the first sentence of 1, 2, 4 and 5 to the proportion of the proportion of the retention period remaining at the time of the noxious disposal, including the year in which the disposal is made available. shall be given at the time of the entire period of retention. In the cases referred to in the first, second and fourth sentences of the first subparagraph, a post-tax shall be deducted if the proceeds of disposal remain within the assets of the beneficiary under Section 13b (1). This is to be assumed if the proceeds of disposal are invested in corresponding assets within six months, which is not part of the administrative assets within the meaning of Section 13b (2). (6) The acquirer is obliged to do so for the inheritance tax , within six months of the end of the contract period, the competent tax office shall indicate the lower than the wage ceiling within the meaning of the second sentence of paragraph 1. In the cases referred to in paragraph 5, the acquirer shall be obliged to indicate to the tax office responsible for the inheritance tax the relevant facts within a period of one month after the date on which the relevant facts have been realised. The fixing period for the tax does not end before the end of the fourth year after the financial authority becomes aware of the fall below the threshold of wages (first sentence of paragraph 1) or the breach of the rules on the management of the control (paragraph 5). The display is a tax return within the meaning of the tax code. It shall be made in writing. The advertisement shall also be displayed if the transaction does not lead to any taxation. (7) Insofar as non-domestic assets belong to the beneficiary property within the meaning of § 13b, the taxable person has to prove that the conditions for the assets are not (8) The acquirer may irrevocably declare that the tax exemption provided for in paragraphs 1 to 7 in conjunction with § 13b the following conditions shall be granted:
1.
In the second sentence of paragraph 1, the payroll period of five years shall be replaced by a seven-year payroll period and, in the place of the relevant salary sum of 400 per cent, an authoritative wage total of 700 per cent;
2.
in paragraph 5, the retention period of five years shall be replaced by a retention period of seven years;
3.
in Section 13b (2), first sentence, a percentage of 10% shall replace the percentage of the administrative assets of 50%;
4.
in Section 13b (4), a percentage of 100 per cent shall be replaced by the percentage of beneficiaries of 85%.
(9) Paragraphs 1 to 8 shall apply in the cases referred to in Section 1 (1) No. 4.

Footnote

(+ + + § 13a: For application, see Section 37 (3), (6), (8) + + +)
§ 13a idF d. G v. 22.12.2009 I 3950 iVm § 19 Abs. 1 idF d. Bek. v. 27.2.1997 u. in the existing versions of 19.12.2000, 24.12.2008, 22.12.2009 and others. 7.12.2011: incompatible with Art. 3 (1) GG on 1 January 2009. No. 1 BVerfGE v. 17.12.2014, 2015 I 4-1 BvL 21/12-; the previous law is applicable until a new regulation; the legislature is obliged to establish a new regulation until 30.6.2016, cf. No. 2 BVerfGE v. 17.12.2014, 2015 I 4-1 BvL 21/12- Unofficial table of contents

Section 13b Beneficiaries

(1) Subject to the provisions of paragraph 2, beneficiaries shall be:
1.
the domestic economic part of the agricultural and forestry assets (Section 168 (1) No. 1 of the valuation law), with the exception of the piece countrys (Section 168 (2) of the Evaluation Act) and self-managed land within the meaning of § 159 of the valuation law Valuation law as well as corresponding agricultural and forestry assets serving a permanent establishment in a Member State of the European Union or in a Member State of the European Economic Area;
2.
Domestic operating assets (§ § 95 to 97 of the valuation law) in the acquisition of an entire business operation, a partial operation, a share in a company within the meaning of § 15 (1) sentence 1 no. 2 and (3) or § 18 (4) of the valuation law Income Tax Act, a share of a personally liable partner of a limited partnership in shares or a share of it and corresponding operating assets, which is a permanent establishment in a Member State of the European Union or in a State of the European Economic Area;
3.
Shares in capital companies, if the capital company has its registered office or management in the territory of the country or in a Member State of the European Union or in a Member State of the European Economic Area at the time of the formation of the tax, and the Deceased or Schenker in the nominal capital of this company was directly involved in more than 25 per cent (minimum turnout). Whether the deceased or Schenker fulfils the minimum contribution shall be determined on the sum of the shares directly attributable to the deceased or the Schenker and the shares of other shareholders, if the deceased or Schenker and the other shareholders and the other partners are Shareholders are obligated to have only a uniform share of the shares or to transfer exclusively to other shareholders subject to the same obligation and the right to vote in respect of non-committed shareholders to be uniform.
(2) The amount of assets referred to in paragraph 1 shall remain the same if the agricultural and forestry assets or the operating assets of the establishments or of the companies are more than 50 per cent of administrative assets. Administrative assets include:
1.
Third, abandoned land, parts of the land, equal rights and buildings. A transfer of use to third parties shall not be accepted if:
a)
the deceased or Schenker, both in the overlasing operation and in the use of the company, could, alone or together with other partners, enforce a uniform business activity or act as a shareholder of a company have left the property of the company for use within the meaning of Section 15 (1) sentence 1 No. 2 and (3) or § 18 (4) of the Income Tax Act, and this legal position has been transferred to the acquirer, insofar as no the transfer to another third party shall be effected;
b)
the use is made in the context of the lease of an entire holding, which leads to income in accordance with § 2 para. 1 no. 2 to 3 of the Income Tax Act in the case of the lessor, and
aa)
the leaseholder of the holding, in connection with an indefinite lease, has provided the tenant with a last willing or a legal business available as heir; or
bb)
the lease is made to a third party, because at the time of the creation of the tax, the person concerned cannot carry out the operation, and the lease is limited to a maximum of ten years; the accused has the 18. The period shall begin with the completion of 18 years of age. Life Year.
This shall not apply to leased establishments which, prior to their leasing, have not fulfilled the conditions as eligible assets under the first and second sentence of paragraph 1 and for establishments which have been pachuted and whose main purpose is to transfer land; land of equal rights and buildings to third parties for use other than those referred to in (d);
c)
both the overcrowding operation and the use of the service to a group within the meaning of § 4h of the Income Tax Act, insofar as no use of use is made to another third party;
d)
the land, parts of the land, equal rights and buildings belonging to the company, the assets of a civil society as a whole or the assets of a capital company, and the main purpose of the of the holding in the leasing of dwellings within the meaning of Section 181 (9) of the valuation law, the fulfilment of which requires an economic business operation (Section 14 of the Tax Code);
e)
Land, property, rights and buildings are left to third parties for land and forestry use;
2.
Shares in capital companies if the direct participation in the nominal capital of these companies is 25 per cent or less and they are not the main purpose of the commercial operation of a credit institution or of a financial services institution in the For the purposes of Section 1 (1) and (1a) of the Banking Act, as amended by the Notice of 9 September 1998 (BGBl. 2776), as last amended by Article 24 of the Law of 23. October 2008 (BGBl. 2026), or of an insurance undertaking which is subject to supervision pursuant to Article 1 (1) (1) of the Insurance Supervision Act as amended by the Notice of 17 December 1992 (BGBl. 1993 I p. 2), which was last amended by Article 6 (2) of the Law of 17. October 2008 (BGBl. 1982), is to be attributed to it. Whether this limit is undershot shall be determined on the basis of the sum of the shares directly attributable to the holding and the shares of other shareholders, if the shareholders are obliged to do so only uniformly over the shares. , or to transfer them exclusively to other shareholders subject to the same obligation, and to exercise the right to vote against non-tied shareholders only in a uniform manner;
3.
Holdings in companies within the meaning of the first sentence of section 15 (1) (2) and (3) or (18) (4) of the Income Tax Act and of corresponding companies abroad, as well as shares in corporations not falling under point 2, if at the administrative capacity of these companies is more than 50%;
4.
Securities and comparable claims if they are not the main purpose of the commercial establishment of a credit institution or of a financial services institution within the meaning of Article 1 (1) and (1a) of the Banking Act as amended by the 9 September 1998 (BGBl. 2776), as last amended by Article 24 of the Law of 23. October 2008 (BGBl. 2026), or of an insurance undertaking which is subject to supervision pursuant to Article 1 (1) (1) of the Insurance Supervision Act as amended by the Notice of 17 December 1992 (BGBl. 1993 I p. 2), which was last amended by Article 6 (2) of the Law of 17. October 2008 (BGBl. 1982), is subject to change;
4a.
the common value of the remaining stock of cash, business assets, money claims and other claims, after deduction of the common value of the debt, to the extent that it represents 20 per cent of the operating assets of the holding or of the operating assets to be applied; Society. The first sentence shall not apply if the economic goods mentioned are the main purpose of the commercial operation of a credit institution or a financial services institution within the meaning of Article 1 (1) and (1a) of the Banking Act as amended by the notice of 9. September 1998 (BGBl. 2776), as last amended by Article 2 of the Law of 7 May 2013 (BGBl). 1162), or of an insurance undertaking which is subject to the supervision in accordance with Article 1 (1) (1) of the Insurance Supervision Act as amended by the Notice of 17 December 1992 (BGBl. 1993 I p. 2), which was last amended by Article 1 of the Law of 24 April 2013 (BGBl. 932), is subject to change. In addition, the first sentence shall not apply to companies whose principal purpose is to finance an activity within the meaning of Section 15 (1) (1) of the Income Tax Law of affiliated companies (Section 15 of the German Stock Corporation Act);
5.
Art objects, art collections, scientific collections, libraries and archives, coins, precious metals and precious stones, if the trade in these objects or their processing is not the main purpose of the commercial establishment.
If the first sentence is not applied, such administrative assets within the meaning of the second sentence of point 1 to 5 shall not be part of the assets in question within the meaning of paragraph 1, which was to be attributed to the holding for less than two years at the time of taxation (young Administrative assets); in the case of payment appropriations, business assets, monetary claims and other claims (second sentence of point 4a), the statement of income is the result of the positive balance of the assets laid down and of the assets taken. The share of the administrative assets in the common value of the holding shall be determined by the ratio of the sum of the common values of the individual assets of the administrative assets to the common value of the holding; for the parts of the land of the holding, Administrative assets shall be the proportion corresponding to them of the common value of the land. In the case of holdings in agriculture and forestry, the value of the economic sector (Section 168 (1) (1) of the Evaluation Act) is to be applied as a comparison measure. The share of the administrative assets in the common value of the holding of a capital company shall be determined by the ratio of the sum of the common values of the individual assets of the administrative assets to the common value of the holding; The share of the property of the administrative assets shall be based on the proportion of the property of the property in question. To the extent that the assets of the capital company include assets which are not included in the beneficiary's assets in accordance with the third sentence, the share of the share value shall not be equal to the ratio of the sum of the values of those assets to the assets of the capital company. the value of the holding of the capital company; in the case of the calculation of the administrative capacity quota, no limit shall be limited to the value of the share. (2a) The local economic unit valuation shall be determined by the the competent tax office within the meaning of Section 152 (1) to (3) of the Evaluation Act shall provide the the sum of the values of the economic assets of the administrative assets within the meaning of the second sentence of the second sentence of paragraph 2 and of the young administrative assets referred to in the third sentence of paragraph 2 shall be determined separately if those values are for the inheritance tax or other finding within the meaning of this provision is important. This shall apply if only a share of the operating assets referred to in paragraph 1 (2) are transferred. The decision as to whether the values are important shall apply to the tax office responsible for the determination of the inheritance tax or for the determination in accordance with Article 151 (1), first sentence, points 1 to 3 of the valuation law. Section 151 (3) and § § 152 to 156 of the Evaluation Act shall apply mutas to the sentences 1 to 3. (3) In the context of the division of the estate to a third party, an inheritance acquired by a heir shall be granted to third parties and the third party shall give it The value of the assets of the third party shall be increased by the value of the assets of the third party, in so far as the value of the assets transferred shall not exceed the value of the transferred assets, in so far as the value of the assets transferred shall be increased. (4) 85% of the assets referred to in paragraph 1 are favourable.

Footnote

(+ + + § 13b: For application, see Section 37 (4), (6), (8) + + +)
§ 13b idF d. G v. 24.12.2008 I 3018 iVm § 19 Abs. 1 idF d. Bek. v. 27.2.1997 u. in the existing versions of 19.12.2000, 24.12.2008, 22.12.2009 and others. 7.12.2011: incompatible with Art. 3 (1) GG on 1 January 2009. No. 1 BVerfGE v. 17.12.2014, 2015 I 4-1 BvL 21/12-; the previous law is applicable until a new regulation; the legislature is obliged to establish a new regulation until 30.6.2016, cf. No. 2 BVerfGE v. 17.12.2014, 2015 I 4-1 BvL 21/12- Unofficial table of contents

§ 13c Tax exemption for land leased for residential purposes

(1) Basic items within the meaning of paragraph 3 shall be set at 90 per cent of their value. (2) An acquirer shall not be entitled to claim the reduced value of the value as far as he/she has acquired land on the basis of a final disposal of the deceased, or a legal service of the deceased or donator to a third party. The same shall apply if, in the context of the division of the estate, an inheritance transfers assets within the meaning of paragraph 3 to a co-heir. If a heir is transferred to a third party in the course of the division of the estate, and the third party gives the acquirer not the beneficiary of the assets he has acquired from the deceased, the third party shall increase the value of the assets acquired by the deceased. (3) The reduced value of the value of the value of the assets transferred shall not exceed the value of the assets transferred. (3) The reduced value of the value of the assets shall be applicable to the built-up land or parts of the land, which shall be
1.
are leased for residential purposes,
2.
in the territory of a Member State of the European Union or in a Member State of the European Economic Area,
3.
do not belong to the beneficiary assets or assets of an operation of the agricultural and forestry sector within the meaning of Section 13a.
(4) Paragraphs 1 to 3 shall apply in the cases referred to in Section 1 (1) No. 4.

Section 3
Calculation of the tax

Unofficial table of contents

Section 14 Consideration of previous acquisitions

(1) A number of assets accruing from the same person within ten years shall be combined in such a way that the previous acquisition is attributed to the previous acquisition in accordance with its former value. The tax for the total amount will be deducted from the tax which would have been applicable to the previous acquisitions in accordance with the personal circumstances of the acquirer and on the basis of the applicable rules at the time of the last acquisition. Instead of the tax referred to in the second sentence, the tax actually to be paid for the earlier acquisitions included in the aggregation is to be deducted from the tax if it is higher. The tax resulting from the last acquisition without aggregation with previous acquisitions must not be undershot by the deduction of the tax as set out in the second sentence or the third sentence. (2) The entry of an event with effect for the past leads to a change in the value of an earlier one, in which the value of the acquisition is not considered to be positive. In the case of an acquisition, the time limit for the amendment of the decision on the tax fixing for the subsequent acquisition in accordance with Article 175 (1), first sentence, point 2 of the tax code, does not end before the end of the period for a change in the Modestly for the previous acquisition period. The same shall apply to the occurrence of an event with effect for the past, insofar as it merely leads to a change in the chargeable tax. (3) The tax initiated by any further acquisition shall not exceed 50 percent of this tax. Acquisition. Unofficial table of contents

§ 15 Tax leave

(1) According to the personal relationship of the acquirer to the testator or Schenker, the following three tax classes are distinguished:
Tax class I:
1.
the spouse and the life partner,
2.
the children and stepchildren,
3.
the descendants of the children and stepchildren referred to in paragraph 2;
4.
parents and parents in the case of death by reason of death;
Tax Class II
1.
parents and parents, in so far as they do not belong to tax class I,
2.
the siblings,
3.
the descendants of the first grades of siblings,
4.
the stepparents,
5.
the mother-in-law,
6.
the parents-in-law,
7.
the divorced spouse and the life partner of a repealed life partnership;
Tax class III:
(1a) The tax classes I and II No. 1 to 3 apply even if the relationship is legally granted by acceptance as a child. (2) In the cases of § 3 (2) (1) and (7) (1) (8) of the German law, the following shall apply. To the effect of taxation on the relationship of the person who has been removed after the Foundation's certificate to the deceased or the Schenker, provided that the Foundation is substantially in the interests of a family or of certain families in the country is. In the cases of Section 7 (1) (9) sentence 1, the donor or the person who transferred the assets to the association and in the cases of § 7 (1) (9) sentence 2, the person who transferred the assets to the club shall be deemed to be the person who is responsible for the assets in the sense of § 3 (2) (1) sentence 2 or § 7 (1) No. 8 sentence 2. In the cases referred to in section 1 (1) (4), the double allowance is granted in accordance with Article 16 (1) (2); the tax is to be calculated by the percentage of tax class I, which would apply to half of the taxable assets. (3) In the case of § 2269 of the Civil Code and in so far as the surviving spouse or surviving life partner is bound to the disposal, the relationship of the final sergeant or the legatee to the first spouse, who died first, shall be at the request of the tax or on the basis of the first deceased life partner, in so far as his fortune is surviving spouse or surviving life partner. (4) In the case of a donation by a capital company or cooperative, the taxation is the personal relationship of the acquirer to the natural person or person directly or indirectly involved in the tax. The Foundation shall be based on the foundation by which it is initiated. In this case, the donation in connection with the aggregation of previous acquisitions (§ 14) shall be deemed to be an asset benefit which shall be deemed to have been received by the person in question.

Footnote

(+ + + § 15: For application, see Section 37 (4) and 7 + + +) Unofficial table of contents

§ 16 Free amounts

(1) Tax-free shall remain in the cases of unlimited tax liability (Section 2 (1) (1) and (3)) of the acquisition
1.
the spouse and the partner in the amount of EUR 500 000;
2.
the children within the meaning of tax category I No 2 and the children of deceased children within the meaning of the tax category I No 2, of EUR 400 000;
3.
the children of children within the meaning of tax category I No 2, of EUR 200 000;
4.
the other persons in tax class I, of EUR 100 000;
5.
the persons of the tax category II of EUR 20 000;
6.
(dropped)
7.
the other persons in the tax category III, which amount to EUR 20 000.
(2) In the cases of limited tax liability (Section 2 (1) (3)), the amount of the free amount referred to in paragraph 1 shall be replaced by a free amount of EUR 2 000.

Footnote

(+ + + § 16: For application see Section 37 (4) and 7 + + +) Unofficial table of contents

Section 17 Special coverage allowance

(1) In addition to the allowance pursuant to section 16 (1) (1), a special allowance of EUR 256 000 shall be granted to the surviving spouse and to the surviving life partner. The allowance shall be granted to spouses or partners who, on the occasion of the death of the deceased, are not subject to the inheritance tax in order to comply with the capital value of the property, which is to be determined in accordance with Section 14 of the valuation law. (2) In addition to the allowance pursuant to section 16 (1) no. 2, children within the meaning of tax class I No. 2 (section 15 para. 1) shall be granted a special allowance for the purchase of death on account of the following:
1.
at an age of up to 5 years in the amount of EUR 52 000;
2.
at an age of more than 5 to 10 years, in the amount of EUR 41 000;
3.
at an age of more than 10 to 15 years of age, EUR 30 700;
4.
at an age of more than 15 to 20 years in the amount of EUR 20 500;
5.
at an age of more than 20 years up to the completion of the 27. Life year of 10 300 Euro.
If the child is not subject to the inheritance tax on the occasion of the death of the deceased, the amount of the allowance shall be reduced by the capital value of these pensions to be determined in accordance with Section 13 (1) of the valuation law. The calculation of the capital value shall be based on the probable duration of the references in accordance with the conditions on the reporting date (§ 11).

Footnote

(+ + + § 17: For application, see Section 37 (4) + + +) Unofficial table of contents

§ 18 Member contributions

Contributions to associations of persons, which are not merely intended to promote their members, are exempt from tax, in so far as the contributions paid by a member in the calendar year of the association do not exceed EUR 300. Section 13 (1) (16) and (18) shall remain unaffected. Unofficial table of contents

Section 19 Tax rates

(1) The inheritance tax shall be levied in accordance with the following percentages:




Value of taxable person Acquisition (§ 10) to and including ... EuroPercentage in the tax bracket IIIIII
75 000 7 15 30
300 000 11 20 30
600 000 15 25 30
6 000 000 19 30 30
13 000 000 23 35 50
26 000 000 27 40 50
Over 26 000 000 30 43 50
(2) Where, in the case of Article 2 (1) (1) and (3), a part of the assets of domestic taxation is withdrawn pursuant to an agreement to avoid double taxation, the tax shall be levied on the basis of the tax rate applicable to the whole acquisition (3) The difference between the tax resulting from the application of paragraph 1 and the tax which would be calculated if the acquisition did not exceed the last-previous value limit shall only be levied in so far as it:
a)
in the case of a tax rate of up to 30 percent of half,
b)
at a tax rate of over 30 percent, out of three quarters,
of the amount surpassed the value limit.

Footnote

(+ + + § 19: For application see Section 37 (7) + + +) Unofficial table of contents

§ 19a tariff limitation on the acquisition of operating assets, of farms in the agricultural and forestry sector and of shares in companies

(1) Where the taxable acquisition of a natural person in tax class II or III includes assets, agricultural and forestry assets or shares in capital companies within the meaning of paragraph 2, the taxable person shall be subject to the following: (2) The amount of the relief shall apply to the part of the assets not covered by section 13b (4) within the meaning of Section 13b (1). An acquirer may not claim the amount of the relief insofar as he or she has assets within the meaning of sentence 1 on the basis of a final disposition of the deceased or a legal order of the deceased or donated to a third party. must be transferred. The same shall apply where a heir transfers assets within the meaning of the first sentence to a co-heir in the context of the division of the estate. (3) The share of the tariff inheritance tax on the assets referred to in paragraph 2 shall be measured in accordance with the Ratio of the value of this assets pursuant to § 13a and after deduction of the deductible liabilities and liabilities in the economic context (§ 10 (5) and (6)) on the value of the entire property, in the sense of the § § 10 (1), first and second sentence, after deduction of the economic-related assets (4) In order to determine the amount of the relief, the taxable acquisition shall first be calculated on the basis of the actual tax class of the acquirer and, in accordance with the provisions of paragraph 3, . For the taxable purchase, the tax shall be calculated in accordance with tax class I and shall be divided in accordance with the provisions of paragraph 3. The amount of the relief shall be the difference between the tax on assets within the meaning of paragraph 2 and the rates 1 and 2. (5) The amount of the relief shall be deemed to have effect for the past, to the extent that the acquirer is of five years in breach of the rules laid down in § 13a. In the cases referred to in Article 13a (8), the period after sentence 1 shall be replaced by a period of seven years. The fixing period for the tax does not end before the end of the fourth year, after the financial authority becomes aware of the breach of the rules on the control of the holding. Section 13a (6) sentences 4 to 6 shall apply accordingly.

Footnote

(+ + + § 19a (5): For application, see Section 37 (3) sentence 1 + + +)

Section 4
Tax fix and survey

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§ 20 Tax debtors

(1) Tax debtor is the transferee, in the case of a donation also the Schenker, in the case of an appropriation of the foundation or the association with the execution of the grant and in the cases of § 1 para. 1 No. 4 the foundation or the association. In the cases of § 3 (2) No. 1 sentence 2 and § 7 (1) No. 8 sentence 2, the assets of the acquirer and the tax debtor, in the cases referred to in § 7 (1) No. 8 sentence 2, the tax debtor is also the person who forms or endows the property with the assets of the tax debtor. (2) In the case of § 4, the offspring shall be liable for the entire tax amount of the tax debtor in the proportion of the shares to be paid to them, the surviving spouse or the surviving partner for the entire tax amount. (3) The estate shall be liable until the dispute (§ 2042 of the Civil Code) for the tax on the persons involved in the succession. (4) The forensim has the (5) If the debtor has paid the acquisition or part of the same to another free of charge before payment of the inheritance tax, the other shall be liable for the value of the value of the value of the inheritance tax. the benefit in person for the tax. (6) Insurance undertakings which, before paying or ensuring the tax, pay the insurance sum or pension to be paid by them in an area outside the scope of this Act; or authorized persons resident outside the scope of this law Shall be liable in the amount of the amount paid out for the tax. The same shall apply to persons in whose custody the assets of the deceased are located, in so far as they intentionally or negligently before the payment or assurance of the tax in an area outside the scope of this Act. (7) The liability referred to in paragraph 6 shall not be asserted if the person concerned in a tax case falls within an area outside the scope of this Act Entitled persons paid or resident outside the scope of this law the amount provided does not exceed EUR 600. Unofficial table of contents

Section 21 Incorporation of foreign inheritance tax

(1) In the case of purchasers who are employed in a foreign country with their foreign assets under a tax-foreign tax corresponding to the German inheritance tax-in the cases referred to in Article 2 (1) (1) and (3), the following shall apply: are not to be applied to the provisions of an agreement to avoid double taxation, at the request of the fixed foreign tax payable on the acquirer, and not subject to a reduction claim, to the extent that it applies to the German Inheritance tax is to be counted as the foreign assets also of the German Inheritance tax is subject to inheritance tax. If the acquisition consists only in part of foreign assets, the resulting partial amount of the German inheritance tax is to be determined in such a way that the total assets, including the taxable foreign assets, for the taxable total assets the resulting inheritance tax in the ratio of the taxable foreign assets to the total taxable assets is distributed. If the foreign assets are situated in different foreign countries, this part must be calculated separately for each foreign country. The foreign tax can only be credited if the German inheritance tax for foreign assets has been created within five years since the date of the formation of the foreign inheritance tax. (2) As a foreign asset within the meaning of the Paragraph 1 shall apply,
1.
if the deceased was at the time of his or her death: all property of the kind referred to in § 121 of the valuation law, which is accounted for by a foreign state, and all rights of use of those assets;
2.
if the deceased was not an incountry at the time of his death: all property with the exception of domestic assets within the meaning of Section 121 of the valuation law and all rights of use on these assets.
(3) The acquirer shall have the proof of the amount of the foreign assets and on the determination and payment of the foreign tax by presenting appropriate documents. If these documents are written in a foreign language, a certified translation into the German language may be required. (4) According to an agreement to avoid double taxation, the tax levied in a foreign country is to be applied to the In the case of inheritance tax, paragraphs 1 to 3 shall apply accordingly.

Footnote

(+ + + § 21: For application, see Section 37 (7) + + +) Unofficial table of contents

Section 22 Small limit

The amount of the inheritance tax shall be deducted if the tax to be fixed for the individual tax case does not exceed the amount of EUR 50. Unofficial table of contents

Section 23 Taxation of pensions, benefits and benefits

(1) taxes payable on the capital value of pensions or other recurring benefits or benefits may be paid annually in advance from the annual value, in accordance with the acquirer's choice, instead of the capital value. In this case, the tax shall be levied on the basis of the tax rate resulting from § 19 for the entire acquisition, including the capital value of the pensions or other recurring benefits or benefits. (2) The acquirer shall have the right to: To replace the annual tax on the next due date with its capital value. The provisions of § § 13 and 14 of the valuation law shall be applied for the determination of the capital value at the time of the settlement. The application for a repayment of the annual tax shall be made no later than the beginning of the month preceding the month in which the next annual tax is due. Unofficial table of contents

§ 24 retirement of the tax liability in the cases of § 1 para. 1 no. 4

In the cases referred to in Article 1 (1) (4), the taxable person may require that the tax be paid in 30 equal annual installees (annual amounts). The sum of the annual amounts shall comprise the repayment and interest rate of the tax, which shall be based on an interest rate of 5.5%. Unofficial table of contents

§ 25 (omitted)

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Section 26 Reduction of the tax upon cancellation of a family foundation or dissolution of a club

In the cases of Section 7 (1) No. 9, the tax to be determined pursuant to Article 15 (2), second sentence, of the tax determined in accordance with Section 15 (2) sentence 3 shall be applied in proportion to the amount of tax
a)
at 50 percent, if not more than two years since the birth of the creditable tax,
b)
with 25 percent, if more than two years, but not more than four years have passed since the birth of the creditable tax.
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§ 27 Multiple acquisition of the same assets

(1) If persons of the tax class I are due to death for property acquired in the last ten years prior to the acquisition by persons of this tax class and for which a tax was to be levied under this Act, the person who has been subject to a tax this amount shall be subject to the following provisions, subject to the provisions of paragraph 3:

.... Percentage when the tax is established between the two dates
50 not more than 1 year
45 more than 1 year, but not more than 2 years
40 more than 2 years, but not more than 3 years
35 more than 3 years, but not more than 4 years
30 more than 4 years, but not more than 5 years
25 more than 5 years, but not more than 6 years
20 more than 6 years, but not more than 8 years
10 more than 8 years, but not more than 10 years
(2) In order to determine the amount of the tax which is attributable to the beneficiary's assets, the tax on the total value shall be divided in the ratio in which the value of the beneficiary's assets to the value of the total taxable value without deduction of the value of the total value of the taxable assets shall be determined. (3) The reduction referred to in paragraph 1 shall not exceed the amount resulting from the application of the percentages referred to in paragraph 1 to the tax on the acquisition of the same assets by the pre-purchasing agent has been paid. Unofficial table of contents

§ 28 Stundung

(1) In the case of acquisition of assets or agricultural and forestry assets, the acquirer shall be subject to the inheritance tax on application for up to ten years, insofar as this is necessary for the maintenance of the holding. § § 234, 238 of the Tax Code are to be applied; in the case of acquisitions of death, this stunction occurs in interest. Section 222 of the Tax Code shall remain unaffected. (2) Paragraph 1 shall apply in the cases of Section 1 (1) No. 4. (3) Belonging to the acquisition of the assets in the sense of Section 13c (3), the transferee shall be subject to the inheritance tax arising from the acquisition. Application for up to ten years, insofar as it can only apply the tax by divestment of this property. The first sentence shall apply if, for the purpose of acquisition, a single or two-family home or a residential property is owned by the acquirer for the purpose of its own residential use, for the duration of the use of the self-employed person. After abandonment of the self-use, it shall be granted further under the conditions set out in the first sentence. The deferment ends in the cases of the sentences 1 to 3, insofar as the acquired property is the subject of a gift within the meaning of § 7. The second and third sentences of paragraph 1 shall apply mutatily.

Footnote

(+ + + § 28 (1) F. 1995-10-11: For the first application, see: Section 37 (15) F. from 1995-10-11 + + +) Unofficial table of contents

§ 29 Erasing of the tax in special cases

(1) The tax shall be deleted with effect for the past,
1.
insofar as a gift had to be issued on the grounds of a right of recovery;
2.
insofar as the publication has been averted in accordance with Section 528 (1) sentence 2 of the Civil Code;
3.
where, in the cases of § 5 (2), free donations have been credited to the compensation claim (Section 1380 (1) of the Civil Code). The same applies if free donations are taken into account in the calculation of the tax-free amount according to § 5 paragraph 1;
4.
in so far as property acquired by death (§ 3) or by gift under living (§ 7) has been acquired within 24 months of the date of the creation of the tax (§ 9), the federal government, a country, a domestic community (municipal association) or a national foundation which, according to the statutes, the foundation business or the other constitution, and after its effective management, is to be recognized exclusively and directly as a non-profit tax-privileged purposes within the meaning of § § 52 to 54 of the Tax Code, with the exception of the Purposes, which are non-profit pursuant to section 52 (2) (23) of the Tax Code. This does not apply if the Foundation has to provide services within the meaning of § 58 No. 5 of the Tax Code to the acquirer or its next of kin or to the extent that the benefit for the grant is in accordance with § 10b of the Income Tax Act, § 9 (1) No 2 of the Corporate Tax Act or § 9 No. 5 of the Trade Tax Act is used. For the year of grant, the income tax or corporation tax and the trade tax shall be irrevocably explained at what level the donation should be taken into account as a donation. The declaration is binding on the setting of the inheritance tax or gift tax.
(2) The acquirer shall be treated in the same way as a usher for the period for which he/she has granted the benefits of the assets to which it has been used.

Footnote

(+ + + § 29 para. 1 no. 4 F. 1995-10-11: For application see Section 37 (10) F. from 1995-10-11 + + +) Unofficial table of contents

§ 30 Display of the acquisition

(1) Each acquisition (§ 1) subject to inheritance tax is from the purchaser, in the case of an appropriation of the assets within a period of three months after being informed of the seizance or the entry of the obligation to the person responsible for the administration (2) The taxable acquisition is effected by a legal transaction in the living, is obliged to indicate also the person from whose assets the acquisition comes from. (3) A display is required it does not, if the acquisition on a by a German court, a German Notary or a German consul opened at the disposal of death on the basis of the disposition of the acquirer to the testator without doubt; this shall not apply if the acquisition of property, operating assets, shares in Capital companies which are not subject to the obligation to notify according to § 33, or foreign assets. It is also not necessary to display a gift if a gift is judged by a living or a special purpose grant. (4) The ad should contain the following information:
1.
First name and surname, occupation, apartment of the deceased or donator and of the acquirer;
2.
the date of death and death of the deceased or the date of execution of the gift;
3.
the object and value of the acquisition;
4.
the legal basis of the acquisition, such as legal succession, legacy, equipment;
5.
the personal relationship of the acquirer to the deceased or to the gift, such as kinship, weakening, service;
6.
previous contributions of the deceased or Schenker to the acquirer in accordance with the nature, value and timing of the individual grant.
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§ 31 Tax declaration

(1) The tax office may require any party to submit a declaration within a period to be determined by the tax authority, regardless of whether he himself is liable for tax, in the event of an inheritance, of a gift or of a purpose-making grant. The time-limit must be at least one month. (2) The declaration shall contain a list of the items belonging to the estate and the other information required for the determination of the object and value of the acquisition. (3) Cases of the continued community of goods may require the tax office to declare the tax return solely by the surviving spouse or the surviving life partner. (4) If several heirs are present, they are entitled to jointly declare the tax return , In this case, the tax return is to be signed by all parties concerned. If, in addition to the heirs, other persons are involved in the succession, they may be included in the joint declaration of tax in agreement with the heirs. (5) If a executor or administrator of the executor is present, the To make a tax return from this. The tax office may require that the tax return be also signed by one or more heirs. (6) If a post-tax nurse is appointed, it shall be obliged to submit the tax return. (7) The tax office may require that a A tax declaration must be made on a form in accordance with an officially determined pattern in which the tax debtor has to calculate the tax himself. The tax debtor has to pay the self-calculated tax within one month after the tax return has been issued. Unofficial table of contents

Section 32 Announcement of the tax modesty to representatives

(1) In the cases of § 31 (5), the tax notice shall be notified to the executor or administrator of the executor by way of derogation from the first sentence of Article 122 (1) of the Tax Code. These persons shall be responsible for paying the inheritance tax. At the request of the financial office, security must be provided from the remission. (2) In the cases of § 31 (6), the tax notice shall be disclosed to the post-fender. The second sentence of paragraph 1 shall apply accordingly. Unofficial table of contents

Section 33 Display obligation of the assets depositary, asset managers and insurance undertakings

(1) Anyone who deals in business with the custody or administration of foreign assets shall have those assets in his custody and those against him which are directed against him and which, in the event of the death of a deceased person, shall be The assets were, or on which the deceased was at the time of his death, the power to indicate in writing to the tax office responsible for the administration of the inheritance tax. The display shall be reimbursed:
1.
as a rule, within one month, since the death has become known to the depositary or administrator;
2.
if, at the time of his death, the deceased was a member of a foreign State and, in accordance with an agreement with that State, he is to be handed over to a consular post: at the latest when the estate is handed out.
(2) Anyone who has issued shares or debt securities denominated in the name has written to the Tax Office in writing of the application to rewrite such securities of a deceased to the name of others before the rewriting. (3) Insurance undertakings shall, before they pay out or make available insurance sums or pensions to a person other than the policyholder, notify the tax office in writing. (4) infringements of the said insurance undertaking Obligations are punishable by fine as a tax regularity. Unofficial table of contents

§ 34 Display obligation of the courts, authorities, officials and notaries

(1) The courts, authorities, officials and notaries shall inform the tax office responsible for the administration of the inheritance tax in writing of the certificates, certificates and arrangements for the establishment of an inheritance tax. can be of importance. (2) In particular, have to indicate:
1.
the registry offices: the deaths;
2.
the courts and notaries: the issuing of succession certificates, executors of wills and certificates concerning the continuation of the goods community, the decisions on declarations of death and the arrangement of post-moreasal care and the provision of secondary- Remission administrations;
3.
the courts, the notaries and the German consuls: the opened dispositions of death on the one hand, the liquidations of succession, the agreements on the basis of the agreements of the community of goods and the donations and purpose grants on the basis of which they were assessed.
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Section 35 Local competence

(1) In the cases in which the deceased was an incountry at the time of his death or at the time of the execution of the grant, the tax office is responsible for the tax establishment, the tax office, which is responsible for the application of Section 19 (1) of this article. and Section 20 of the Tax Code. In the case of tax liability in accordance with § 2 (1) (1) (b), jurisdiction shall be governed by the last domestic residence or habitual residence of the deceased or the donor. (2) The local jurisdiction shall be determined by the Conditions of the acquirer, in the case of purpose benefits under the conditions of the complain, at the time of purchase, if:
1.
in the case of a gift under the living of the acquirer, in the case of a special purpose for the living of the accusations, a body, association of persons or a mass of assets, or
2.
of the deceased at the time of his death or of the Schenker at the time of the execution of the grant was not an incountry. If, in the case of an inheritance, several domestic purchasers are involved in a residence or habitual residence in different financial counties, the tax office shall be responsible for the matter in the first place.
(3) In the case of gifts and special purpose for the living of a community of heirloths, the tax office is responsible for the processing of the succession. The first sentence shall also apply if a community of heirs consists of two heirs and one of the members carries out a donation to the other co-heirs in the dispute. (4) In the cases of § 2 (1) (3) and (3), the tax office shall be local. The competent authority responsible for the application of Article 19 (2) of the Tax Code shall be the competent authority.

Footnote

(+ + + § 35: For application, see Section 37 (7) + + +)

Section 5
Authorisation and final provisions

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§ 36 Empowerment

(1) The Federal Government is authorized, with the consent of the Federal Council
1.
for the implementation of this Act, in so far as this is necessary in order to preserve the regularity of taxation, the elimination of inconvenience in cases of hardship or the simplification of the taxation procedure, and be made available
a)
the demarcation of the tax liability,
b)
the determination and evaluation of the acquisition of death by reason of the donation, the donation in the living and the purpose benefits, including those relating to the content of lockers;
c)
the tax fixing, the application of the tariff rules and the direction of taxation,
d)
the obligation to indicate and declare the taxable persons;
e)
the notification, notification and transfer obligations of the courts, authorities, officials and notaries, insurance undertakings, associations and professional associations which, together with an insurance undertaking, make the payment of an insurance sum in the event of the The death of their members, the commercial custodian and liquidator of foreign assets, including the assets of the deceased in their custody, as well as the shares denominated in the name of the deceased, shall be or debt securities;
2.
Provisions shall be adopted by means of a legislative decree on the legal consequences resulting from the repeal or amendment of the provisions of this Act, in so far as this is in order to ensure the regularity of taxation or the elimination of imparities in Cases of hardship are required.
(2) The Federal Ministry of Finance is authorized to adopt the text of this Act and of the implementing Regulation adopted pursuant to this Act in the version in force in force, with a new date and a new sequence of paragraphs and, in doing so, to eliminate the inconsistencies of the text. Unofficial table of contents

§ 37 Application of the law

(1) This Act, as amended by Article 6 of the Law of 22 December 2009 (BGBl. 3950) shall apply to acquisitions in respect of which the tax is incurred after 31 December 2009. (2) In cases of succession which occurred before 31 August 1980, and for donations which have been carried out before that date, § 25 shall continue to be applied in the the version of the Law of 17 April 1974 (BGBl. 933), even if the tax as a result of the suspension of the taxation pursuant to section 25 (1) (a) was or is not incurred until after 30 August 1980. In cases of succession which occurred before 1 January 2009, and for donations which have been carried out before that date, the third sentence of section 25 (1) and (2) of the Notice of 27 February 1997 (BGBl) is still in force. 378). (3) Articles 13a and 19a (5), as amended by Article 6 of the Law of 22 December 2009 (BGBl). 3950) shall apply to acquisitions for which the tax is incurred after 31 December 2008. § 13a in the version of Article 6 of the Law of 22 December 2009 (BGBl. 3950) shall not apply if the beneficiary is acquired by reason of death or gift under the living conditions prior to 1 January 2011, and shall already be subject to a donation of the same Schenker issued prior to 1 January 2007 (4) § 13 (1) (1), (13b) (2) sentences 6 and 7, and (3), § 15 (1), § 16 (1) and Article 17 (1), first sentence, in the version of Article 14 of the Law of 8 December 2010 (BGBl. 1768) are to be applied to acquisitions for which the tax is incurred after 13 December 2010. (5) To the extent that tax assessments for the purchase of life partners have not yet been passed, it is
1.
Section 15, paragraph 1, as amended by Article 14 of the Law of 8 December 2010 (BGBl. 1768) apply to acquisitions for which the tax was incurred after 31 July 2001;
2.
Section 16 (1) (1), as amended by Article 14 of the Law of 8 December 2010 (BGBl. 1768) on acquisitions for which the tax was incurred after 31 December 2001 and before 1 January 2009, subject to the proviso that the amount of EUR 500 000 will be replaced by EUR 307 000;
3.
Section 16 (1) (1), as amended by Article 14 of the Law of 8 December 2010 (BGBl. 1768) on the acquisition of the tax after 31 July 2001 and before 1 January 2002, with the proviso that the amount of EUR 500 000 will be replaced by an amount of 600 000 Deutsche Mark;
4.
Section 17, paragraph 1, as amended by Article 14 of the Law of 8 December 2010 (BGBl. 1768) apply to acquisitions for which the tax was incurred after 31 December 2001 and before 1 January 2009;
5.
Section 17, paragraph 1, as amended by Article 14 of the Law of 8 December 2010 (BGBl. 1768) on acquisitions for which the tax was incurred after 31 July 2001 and before 1 January 2002, subject to the proviso that the amount of EUR 256 000 would be replaced by the sum of 500 000 Deutsche Mark.
(6) Section 13a (1a) and § 13b (2) and (2a), as amended by Article 8 of the Law of 1 November 2011 (BGBl. (7) § 2 (1) (1) and (3) and (3), § 7 (8), § 15 (4), § 16 (1) and (2), Article 19 (2), Article 21 (1) and Article 35 (4), as amended by the Article 11 of the Law of 7 December 2011 (BGBl. 2592) shall apply to acquisitions for which the tax is incurred after 13 December 2011. § 2 (1) (1) and (3) and (3), § 16 (1) and (2), Article 19 (2), Article 21 (1) and Article 35 (4), as amended by Article 11 of the Law of 7 December 2011 (BGBl. 2592) shall also apply to acquisitions for which the tax arises before 14 December 2011, to the extent that tax rulings have not yet been passed. (8) § 13a (1) sentence 4, paragraph 4, sentence 5, and § 13b (2) in the version of the Article 30 of the Law of 26 June 2013 (BGBl. 1809) are to be applied to acquisitions for which the tax will be created after 6 June 2013. Unofficial table of contents

Section 37a Special provisions on the occasion of the production of the unity of Germany

(1) (omitted) (2) For the date of the formation of the tax liability, Section 9 (1) (1) shall also apply if the deceased has died in the territory referred to in Article 3 of the Agreement before 1 January 1991, unless the Tax under the inheritance tax law of the German Democratic Republic was created before 1 January 1991. Section 9 (2) shall apply mutatily if, in accordance with Section 34 of the inheritance tax act (ErbStG) of the German Democratic Republic, the taxation has been suspended in the version dated 18 September 1970 (Special Pressure No 678 of the Code of Law). (3) (omitted) (4) The former acquisitions within the meaning of § 14 shall also apply to those who, before 1 January 1991, have been subject to the inheritance tax law of the German Democratic Republic. (5) As former acquisitions of the same property within the meaning of § 27 apply also those for which: a tax in accordance with the inheritance tax law of the German Democratic Republic (6) § 28 shall also apply if a tax is levied under the inheritance tax law of the German Democratic Republic. (7) Where in Article 3 of the German Democratic Republic (6), the German Democratic Republic (6) is subject to the In accordance with Section 33 of the inheritance tax law of the German Democratic Republic, the tax is determined in such a way that the tax is paid annually in advance of the annual value of pensions, benefits or benefits. , the annual tax may, at the time of the selection of the acquirer, be paid at Maturity date with its capital value shall be replaced. § 23 (2) shall be applied accordingly. (8) In cases of succession that occurred before 1 January 1991, or for gifts that were carried out before that date, the taxing pursuant to section 34 of the inheritance tax law of the Germans As a result of the suspension of taxation only after 31 December 1990, this provision should continue to be applied, subject to the suspension of taxation. Unofficial table of contents

§ 38 (omitted)

Unofficial table of contents

§ 39 (omitted)