Inheritance Tax And Gift Tax Act

Original Language Title: Erbschaftsteuer- und Schenkungsteuergesetz

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inheritance tax and gift tax law (ErbStG)

unofficial table of contents

hereditary StG

date of issue: 17.04.1974

full quote:

" inheritance tax and gift tax law in the version of the Notice of 27 March February 1997 (BGBl. 378), as last amended by Article 17 of the Law of 29. June 2015 (BGBl. I p. 1042) "

:Recaught by Bek. v. 27.2.1997 I 378;
last modified by Art. 17 G v. 29.6.2015 I 1042

For details, see Notes

Footnote

(+ + + Text credits: 29.8.1980 + + +)
(+ + +) Application § 37 + + +)
(+ + + For application see Art. 3 G v. 24.12.2008 I 3018 iVm
Art. 14 G v. 22.12.2009 I 3950 + + +)


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

content overview

section 1tax liability
§ 1taxable transactions
§ 2Personal tax liability
§ 3Acquisition of death because of
§ 4Continued Goods Community
§ 5ZuProfit Community
§ 6 Prepity and inheritance
§ 7Donations under Living
§ 8 Purpose
§ 9Creation of the tax
2Werterascerg
§ 10taxable purchase
§ 11 Rating Date
§ 12Rating
§ 13 Tax reliefs
§ 13aTax exemption for operating assets, agricultural and forestry holdings and shares Capital companies
§ 13bBeneficiaries Assets
§ 13c Tax exemption for properties leased for residential
3Calculation of the
§ 14 Consideration of previous acquisitions
§ 15Control classes
§ 16 Free amounts
§ 17Special coverage allowance
§ 18 Members ' contributions
§ 19Tax records
§ 19a Rate limitation on the acquisition of operating assets, of agricultural and forestry holdings and of shares in capital companies
4Tax arrestment and survey
§ 20Tax debtors
§ 21 Invoice of foreign inheritance tax
§ 22Small amount limit
§ 23 Taxation of pensions, benefits and benefits
§ 24Retirement of the tax liability in the cases of § 1 para. 1 No. 4
§ 25(omitted)
§ 26Discount of the Tax upon cancellation of a family foundation or dissolution of a club
§ 27Multiple acquisition of the same assets
§ 28Stundung
§ 29Delete of tax in special cases
§ 30Acquisition of purchase
§ 31Tax declaration
§ 32Announcement of the tax modesty to representatives
§ 33 Property depositary, asset managers and insurance companies
§ 34courts, public authorities, civil servants and notaries
§ 35Local
5 Authorization and Final Provisions
§ 36Empowerment
§ 37Application of the Law
§ 37aSpecial provisions on the occasion of the production of Germany's unity
§ 38(omitted)
§ 39(omitted)

section 1
tax liability

unofficial table of contents

§ 1 taxable transactions

(1) The inheritance tax (gift tax)
1.
will be subject to purchase of death;
2.
the gifts in the living;
3.
the purpose grants;
4.
the fortune of a foundation, provided it is substantially in the interest of a family or some families, and an association whose purpose is essential 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 § 9 (1) No. 4.
(2) Unless otherwise specified, the provisions of this Act shall apply to: Purchase of death due also for donations and purpose grants, the provisions relating to donations also for purpose grants under living.

Footnote

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

§ 2 Personal tax liability

(1) The tax liability shall be a
1.
in the cases of § 1 para. 1 no. 1 to 3, if the deceased at the time of his death, the Schenker at the time the execution of the gift or of the acquirer at the time of the creation of the tax (§ 9) is an inländer, for the entire asset sanctiy (unrestricted tax liability). As nationals,
a)
natural persons domiciled or habituated domestiy Stay,
b)
German nationals who have not resided abroad for more than five years without domiding domestily domestiously. ,
c)
irrespective of the five-year period referred to in point (b), German nationals who have style="font-weight:normal; font-style:normal; text-decoration:none; ">
aa)
domesticated neither a place of residence nor its habitual residence, and
bb)
to a domestic legal person of public law in a service relationship, and for the benefit of 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 have their habitual residence is merely used in one of the tax liability in accordance with point 3 to a similar extent to a tax on succession or inheritance.
d)
entities, associations of persons and assets that have their management or head office domestiy;
2.
in the cases of § 1 para. 1 no. 4, if the foundation or the association has the management or domiciate domestiy;
3.
in all other cases, subject to paragraph 3, for the asset sancity that exists in 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 Federal Republic of Germany in the continental shelf is also included in the domestic market. in so far as natural resources of the sea bottom and the subsoil of the sea are researched or exploited there.(3) At the request of the acquirer, a property of domestic property within the meaning of Section 121 of the valuation law (paragraph 1 (3)) shall be treated as a total of unlimited taxable persons if the deceased at the time of his death, the Schenker at the time of the execution of the gift or the acquirer at the time of the creation of the tax (§ 9), his residence is in a Member State of the European Union or 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 does not end before the end of the fourth year after the financial authority becomes aware of the application.

footnote

(+ + + § 2: For the application, see Section 37 (7) + + +) Non-official table of contents

§ 3 Acquisition of death due to

(1) Acquisition of death due to
1.
Acquisition through 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. of the Civil Code);
2.
the acquisition by gift on 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 Compensation claims of third parties, the increase in the value of the shares of the remaining shareholders shall be deemed to be a donation to the death penalty;
3.
other acquisitions to which the provisions of civil law applicable to legacies are applied;
4.
any asset benefit which is due to one of the following: The deceased contract is immediately acquired by a third party at the death of a third party.
(2) The same applies to
1.
the transfer of assets to a foundation arranged by the deceased. This is the same as the formation or equipping of a property of foreign law, the purpose of which is directed to the binding of assets;
2.
what someone acquires as a result of the execution of a condition ordered by the deceased or as a result of fulfilment of a condition imposed by the deceased, unless a single one is
3.
What is obtained by the fact that, if a grant of the deceased is approved, services are placed on other persons or in order to obtain the benefit of the person concerned. Permission to take over voluntarily;
4.
as a severance payment for a waiver of the required partial claim or for the embezzance of an inheritance, a claim for replacement or a legacy, or for the rejection of a right under a contract by the deceased for the benefit of a third party, to the death or other acquisition referred to in paragraph 1;
5.
what is the severance of a suspenseful, betagtes or fixedterm legacy for which the grace period has expired, before the date of entry of the condition or of the event;
6.
which is granted as a fee for the transfer of the eligibility of a post-inherit;
7.
what the contract sera or the final sera of a Community testament or the legatee for the deceased's gifts (§ § 2287, 2288 para. 2 of the Civil Code) by the recipient according to the rules on unjustified enrichment.
Non-official Table of Contents

§ 4 Continued Goods Community

(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 incurred by those who have been eligible to participate.(2) In the case of the death of a person entitled to the right to participate, his share of the total good shall be one of his 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. Non-official table of contents

§ 5 Zuprofits Community

(1) If the goods stand of the grant community (§ 1363 of the Civil Code, § 6 of the German Civil Code) Life partner law) is terminated by the death of a spouse or the death of a life partner and the gain is not compensated for in accordance with § 1371 (2) of the Civil Code, applies to the surviving spouse or to the surviving spouse Life partner the amount which he could claim as a compensatory claim under the terms of § 1371 (2) of the Civil Code, not as an acquisition within 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 status of the grant community is terminated in a different way than by the death of a spouse or a life partner, or if the gain is compensated in accordance with Section 1371 (2) of the Civil Code, the compensation requirement (§ § 1371 (2)) of the German Civil Code (Bürgerliches Gesetzbuch) is a part of the 1378 of the Civil Code), not for the purpose of the acquisition within the meaning of § § 3 and 7.(3) If the state of the goods of the choice-grant community (Section 1519 of the Civil Code) is terminated and the gain is balanced, the compensatory requirement (Article 12 (1) of the Agreement of 4) is a part of the balance. February 2010 between the Federal Republic of Germany and the French Republic on the state of the goods of the election-grant community) not for the acquisition within the meaning of § § 3 and 7.

footnote

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

§ 6 Pre-and post-inheritance

(1) The heritage is considered a heir.(2) In the event of the succession of succession, those on which the assets are 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 purchase on the basis of the tax rate applicable to the acquisition as a whole.(3) If the succession of succession does not occur through the death of the heir, the succession of succession shall be deemed to be disbanded, the succession of succession as a suspectingly conditional seizage. In this case, the tax paid by the former is to be set off against the tax minus the amount of the tax which corresponds to the actual enrichment of the former.(4) Bequests and legacies due to the death of the complain shall be equal to the succession of the succession. Non-official table of contents

§ 7 Donations in the living

(1) As gifts in the living,
1.
any free allowance under the living, as long as the thought by them at the expense of the person enriched;
2.
which is due to the enforcement of a deposit ordered by the Schenker, or as a result of the fulfilment of a legal transaction in the living condition is obtained without corresponding consideration, unless there is a uniform use of purpose;
3.
which is obtained by the fact that, if approved, A gift is provided to other persons or voluntarily accepted for approval;
4.
the enrichment of a spouse or a spouse Life partner with agreement of the goods community (§ 1415 of the Civil Code) learns;
5.
what is the severance of an inheritance waiver (§ § 2346 and 2352 of the German Civil Code). Civic Code);
6.
(dropped)
7.
which is a legacy to the Give up afterheirs with respect for the hereditary inheritance before their entry;
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.
which, if a property is lifted, is Foundation or in the event of dissolution of an association, the purpose of which is to bind property. 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 to the acquisition by means of an intermediary 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 of certain families on the binding of assets, shall be dealt with in a capital company;
10.
what is deemed to be a compensation for suspects, betagt or fixedterm claims, unless they are a case in § 3 para. 2 no.5, before the date of the entry of the Condition or event is granted.
(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) In return, non-cash benefits shall not be taken into account in determining whether an enrichment is present.(4) The tax liability of a gift is not excluded by the fact that it is made for reward or under a condition or is dressed in the form of an annoying contract.(5) If the gift is the subject of the donation to a partnership in which the company contract is determined, the new shareholder shall be responsible for the dissolution of the company or, in the case of a prior extermination, only the carrying amount of his or her company. These provisions shall not be taken into account in the determination of enrichment. To the extent that the enrichment exceeds the carrying amount of the share of capital, it shall be deemed to have been acquired as a result of the dissolution.(6) If participation in a partnership is provided with a profit-sharing which does not correspond, in particular, to the capital investment, the employee's work or other performance for the company, or to a foreign person, Third, the excess of profit-sharing is considered to be an independent gift, which is to be applied with the capital value.(7) As a gift, the transfer of the share or part of a share of a shareholder of a partnership or capital company to the other members or of the share of a share of a shareholder or of a corporation based on the departure of a shareholder is also valid. Company, insofar as the value resulting from its share at the time of its departure in accordance with § 12 exceeds 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 has been withdrawn at the time of the departure of the company, and the value of his share in the period of his or her share in the period of his/her retirement shall 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 mutatily.(8) As a gift, the increase in the value of shares in a capital company, which is a natural person or foundation directly or indirectly involved in the company, shall be subject to the performance of another person (of the persons in question). 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 apply to cooperatives, except for corporations.

Footnote

(+ + + § 7: For application see § 37 (7) (7) + + + +) Non-official Table of contents

§ 8 Purpose benefits

Purpose benefits are grants from the death of death or of unconditional benefits under the living conditions attached to the obligation to be used for the benefit of a particular purpose, or to be used by the Use in favour of a particular purpose, insofar as this reduces the enrichment of the acquirer. Non-official table of contents

§ 9 Creation of tax

(1) The tax is created
1.
when you purchase death because of the deceased's death, but
a)
for the acquisition of the under a suspenseable condition, under an adjournment or a frictive as well as for the acquisition of related, suspects, or temporary or temporary claims with the date of the entry of the condition or the event,
b)
for the Acquisition of a claim made compulsory with the date of the assertion,
c)
in the case of § 3 (2) No. 1 sentence 1 with the date of recognition of the Foundation as legally valid and in the case of § 3 para. 2 no. 1 sentence 2 with the date of formation or endowing of the assets mass,
d)
in the cases of § 3 para. 2 No. 2 with the date of enforcement of the condition or the fulfillment of the condition,
e)
in the cases of § 3 para. 2 No. 3 with the date of approval,
f)
in the cases of § 3 para. 2 no. 4 with the time of waiver or embezzing,
g)
in the case of the § 3 para. 2 no. 5 with the date of the agreement on severance payment,
h)
for the acquisition of the post with the date of the entry of the Succession,
i)
in the case of § 3 para. 2 no. 6 with the date of transfer of the legation,
j)
in the case of § 3 para. 2 no. 7 with the date of claim;
2.
Donations in the living with the date of execution of the grant;
3.
for purposes of purpose with the date of the entry of the obligation of the Complaints;
4.
in the cases of Section 1 (1) No. 4 at intervals of 30 years each from the date of the first transfer of assets to the Foundation or to the Club. In the case of foundations or clubs, the date of the first transfer of assets to the 1. January 1954, or at an earlier date, the tax was first introduced on 1 January 1954. January 1984. For foundations and associations, where the tax is first on 1.
() In the case of the suspension of the tax in accordance with Article 25 (1) (a), the tax on the acquisition of the loaded assets shall be deemed to be valid at the time of the Deletion of the burden incurred.

Footnote

§ 9 para. 1 no. 4 sentence 2: compatible with GG, insofar as foundations are affected in the sense of § 1 paragraph 1 No. 4 of the ErbStG, BVerfGE v. 8.3.1983 I 525-2 BvL 27/81-

Section 2
WerterDetermination

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§ 10 Taxable Acquisition

(1) As a taxable acquisition, the acquirer's enrichment 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 provisions of 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 holding in a partnership or other collective trade union which does not fall within the scope of Article 97 (1), first sentence, No. 5 of the valuation law shall be deemed to be the acquisition of the pro-rata goods; the the debt and the burden of the company shall be treated as a consideration in the determination of the enrichment of the acquirer. 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 property.(2) If the deceased has imposed the payment of the tax due by the acquirer on another, or if the Schenker himself took over the payment of the tax owed by the recipient, or imposed on another tax, the acquisition of the amount shall be deemed to be the amount, which is the result of a aggregation of the acquisition referred to in paragraph 1 with the tax calculated on the basis of the acquisition.(3) The legal relationships created as a result of the seizance by association of law and liability or of law and liability shall be deemed to be unburdened.(4) The legation of an afterward shall not be part of his estate.(5) The acquisition, unless otherwise indicated in paragraphs 6 to 9, shall be deductible as secondary liabilities
1.
the debt stemming from the testator, unless it is part of a commercial enterprise, share in a commercial enterprise, farm and forestry operation or share are economically linked to the operation of agriculture and forestry and have already been taken into account in the assessment of economic unity;
2.
liabilities from legacies, constraints, and claims asserted, and replacement claims;
3.
the cost of burial of the deceased, the cost of an appropriate tomb monument, the cost of the usual burial care with its capital value for an indefinite duration, as well as the Costs incurred by the acquirer directly in connection with the settlement, regulation 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) Non-deductible are the debt and the burdens, insofar as they are in economic terms with assets that are not subject to taxation under this Act. shall be subject to 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 unit of the property, their deduction in the case of inheritance tax is excluded.(7) In the cases referred to in § 1 (1) no. 4, benefits shall not be deductible from those entitled under the deed of the foundation or after the association of the association.(8) The own inheritance tax to be paid by the acquirer is not deductible.(9) Obligations which are of benefit to the complain itself are not deductible.(10) A heir shall immediately transfer to a partnership a member right of death due to death on the basis of a right of membership in the social contract which exists at the time of the death of the deceased person in the company contract Co-shareholder and is the value which results for its share at the time of the death of the deceased according to § 12, higher than the company-contractually determined severance claim, so only the severance claim belongs to the property sanctity in the sense of the second sentence of paragraph 1. If a heir transfers a business share to a company with limited liability which has been transferred to him on account of death, immediately after its acquisition on the basis of a settlement existing at the time of the death of the deceased, in the Company contract to the co-shareholders or the share of the business is drawn up by the company on the basis of a settlement in the company contract which exists at the time of the death of the deceased and is the value of the company's share at the time of the deceased's death in accordance with § 12, higher than the company contractually defined severance claim, only the entitlement to a settlement of the property within the meaning of the second sentence of paragraph 1 shall be the subject of the severance of the assets. Non-official table of contents

§ 11 Evaluation date

For the value determination, unless otherwise specified in this law, the date of the Creation of the tax authoritative. Non-official 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 Evaluation Act (General Evaluation Provisions) 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. 3018), in the current version.(2) Shares in capital companies for which a value is to be established in accordance with Section 151 (1), first sentence, No. 3 of the valuation law, shall be used with the value established on the valuation date (§ 11).(3) Property (Section 19 (1) of the Evaluation Act) must be used with the value established in accordance with § 151 (1) sentence 1 no. 1 of the valuation law on the valuation date (§ 11).(4) Natural resources which do not belong to the operating assets shall be set if they are to be carried out for the reduction of the substance in the course of the arrival of the information; they shall be set with their income tax values.(5) Incountry operating assets, for which a value is to be established in accordance with section 151 (1) sentence 1 no. 2 of the valuation law, must be applied with the value established on 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 Section 151 (1) sentence 1 (4) of the valuation law, the amount of the part of the value determined on the valuation date (§ 11) shall be the value determined on the basis of the valuation date (§ 11) -(7) Foreign property and foreign operating assets shall be evaluated in accordance with § 31 of the Evaluation Act. Non-official table of contents

§ 13 tax exemptions

(1) remain tax-free
1.
a)
Houseboard including laundry and garments for purchase by tax class I, as far as the value does not exceed 41 000 euros,
b)
other moving physical items not exempt under point 2, when purchased by tax class I, to the extent that the value does not total 12 000 euros
c)
Houseboard including laundry and garments and other movable physical items not exempt from the requirements of point 2, when purchased by Persons in control classes II and III, provided that the value does not exceed EUR 12 000.
The exemption shall not apply to property belonging to agricultural and forestry assets, property or operating assets, to: Payment means, securities, coins, precious metals, gems and pearls;
2.
Property or parts of land, art, art collections, scientific Collections, libraries, and archives
a)
with 60 percent of their value, but property and parts of Property with 85 per cent of its value, if the conservation of these objects is in the public interest because of its significance for art, history or science, the annual costs usually exceed the revenue generated and the (b)
in full, if any objects are or will be made available for the purposes of research or popular education in a manner appropriate to their conditions,
b)
the conditions of subparagraph (a) are satisfied and
aa)
is prepared by the taxable person who (
)
bb)
The items have been owned by the family for at least 20 years, or in which the property is located in the List of nationally 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 8. July 1999 (BGBl. 1754), as last amended by Article 2 of the Law of 18. May 2007 (BGBl. 757, 2547), as amended in each case
Theexemption shall be taken away with effect for the past if the goods are sold within ten years of the date of purchase or if the goods are sold within 10 years of the date of purchase. The conditions for exemption from tax within this period are no longer required;
3.
Land holdings or parts of the property which are used for the purposes of popular welfare of the the general public is made available for use without a legal obligation, and the preservation of which is in the public interest if the annual costs usually exceed 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 fulfilled.
4.
An acquisition in accordance with § 1969 of the Civil Code;
4a.
grants under Living persons with whom 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 of a State of the European Economic Area within the meaning of Section 181 Paragraph 1 (1) to (5) of the valuation law, insofar as it uses an apartment for its own purposes (family home), or the other spouse of the undertakings entered into in connection with the acquisition or manufacture 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 benefits between life partners;
4b.
the acquisition of death on account of the ownership or co-ownership of a domestic or a domestic or a co-ownership of property. a Member State of the European Union or a State of the European Economic Area situated within the meaning of Section 181 (1) (1) to (5) of the Assessment Act by the surviving spouse or surviving life partner, as far as the deceased has used an apartment for his own purposes until the inheritance, or where he was prevented from using self-use for his own purposes for compelling reasons, and who, in the case of the acquirer, immediately became self-employed for his own use 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 is transferred to a co-heir within the framework of the division of the estate. Where a heir transfers assets acquired under the division of the estate to a third party, the third party shall, in so doing, give the acquirer the non-beneficiary property acquired by the deceased, to the extent that the value of the assets acquired by the person concerned shall be increased to the extent 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 tax exemption shall be taken away with effect for 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. ,
4c.
the acquisition of death on account of the property or co-ownership of a domestic or a Member State of the European Union; or a State of the European Economic Area situated within the meaning of Article 181 (1) (1) (1) to (5) of the Evaluation Act by children within the meaning of Class I No 2 and the children of deceased children within the meaning of tax class I No 2, as far as the deceased has used an apartment for his own purpose for the purpose of succession, or where he was prevented from using self-use for his own purposes for compelling reasons, which immediately became self-employed for self-use in the case of the acquirer for residential purposes (family home) and as far 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 is transferred to a co-heir within the framework of the division of the estate. Where a heir transfers assets acquired under the division of the estate to a third party, the third party shall, in so doing, give the acquirer the non-beneficiary property acquired by the deceased, to the extent that the value of the assets acquired by the person concerned shall be increased to the extent 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 tax exemption shall be taken away with effect for 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. ;
5.
the exemption from a debt to the deceased, provided that the debt is to be paid by the granting of funds for the purpose of the appropriate the deceased or the deceased has ordered the exemption with regard to the distress of the debtor, and the deceased shall not be removed 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 intended debt, in addition to the debt issued;
6.
an acquisition which shall: Parents, adoptive parents, stepparents or grandparents of the deceased, 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 under To take account of his current status as incapaciated or to prevent the pursuit of an employment by the management of a common household with incapaciated or in-training offspring. is. If the value of the acquisition, together with the other assets of the acquirer, exceeds the sum of EUR 41 000, the tax shall only be levied to the extent that it can be covered by half of the amount exceeding the value limit;
7.
Claims in accordance with the following laws in the applicable version:
a)
Load Balancer Law,
b)
Refugee Assistance Act, as amended by the 15. May 1971 (BGBl. 681), as last amended by Article 6a of the Law of 21. July 2004 (BGBl. I p. 1742),
c)
General War Consequences Act in the revised 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)
The law governing the liabilities of national-socialist institutions and the legal relationships with their assets of 17. March 1965 (BGBl. 79), as last amended by Article 2 (17) of the Law of 12. August 2005 (BGBl. I p. 2354),
e)
Prisoner Assistance Act, Criminal Law Rehabilitation Act and Federal Displaced Persons Act,
f)
Sales Application Law of 27. September 1994 (BGBl. 2624, 2635), as last amended by Article 4 (43) of the Law of 22. September 2005 (BGBl. 2809),
g)
Administrative Law Rehabilitation Act, as amended by the 1. July 1997 (BGBl. 1620), as last amended by Article 2 of the Law of 21. August 2007 (BGBl. 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 p. 2118);
8.
Claims for compensation under the following laws, as amended:
a)
Bundesentschädigungsgesetz in der im Bundesgesetzblatt Part III, outline number 251-1, published revised version, as last amended by Article 7 (4) of the Law of 26. March 2007 (BGBl. 358), as well as
b)
The Law on Compensation for Victims of National Socialism in the Accession Area of the 22. April 1992 (BGBl. 906)
9.
a taxable purchase of up to EUR 20 000 for persons who receive the deceased free of charge or against insufficient remuneration; or To the extent that the allowance is to be regarded as an appropriate fee;
9a.
Money donations in the living, which a carer for services to the Basic care or domestic care provided by the person in need of care, up to the amount of the care money granted in accordance with § 37 of the Eleventh Book of Social Code or of a corresponding care grant from private insurance contracts according to the Specifications of the Eleventh Book of Social Code (private care insurance) or flat-rate aid under the domestic care rules;
10.
Property that parents or parents had turned to their descendants through gift or surrender contract and who were responsible for these people from death
11.
waiving the assertion of the mandatory share claim or the replacement claim;
12.
Donations in the living for the purpose of reasonable maintenance or for training the thought;
13.
grants to pension and support funds within the meaning of Section 5 (1) (3) of the Corporate Tax Law if they are required to exempt from corporation tax Meet the requirements. If a cash register according to § 6 of the Corporate Tax Law is partially subject to tax, the grant is also subject to the same tax. The exemption will fall with effect for the past if the conditions set out in § 5 (1) No. 3 of the Corporate Tax Law are not applicable within ten years after the grant;
14.
the usual casual gifts;
15.
The Bund, a country, or a domestic community (Municipal Association) as well as such seizures, which are exclusively for the purposes of the Federation, of a country or of a local community (municipal association);
16.
ZuApplications
a)
to domestic religious societies of public law or to domestic Jewish Cult communities,
b)
to domestic entities, associations of persons and assets, which are in accordance with the Articles of Association, the Foundation's business or the other Constitution; and exclusively and directly for church, non-profit or charitable purposes, according to their actual management. 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
c)
to foreign religious societies, entities, associations of persons and to the rights of persons not receiving the assets; Assets of the kind referred to in points (a) and (b), provided that the foreign State grants a corresponding tax exemption for donations to German entities of the kind referred to in points (a) and (b), and the Federal Ministry of Finance notes this by formal exchange of appropriate declarations with the foreign state
17.
grants, which are dedicated exclusively 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 § 2 of the Political Party Act,
b)
Clubs with no party character when
aa)
The purpose of the association is exclusively to participate in elections at federal, state or local level by participating in elections at the political will , and
bb)
at the federal, state or local level, at the latest election, at least one mandate, or the competent electoral authority, or the competent electoral body has indicated that it intends to participate in the next election with its own election proposals at the federal, state or local level.
The tax exemption will fall away with effect for the past if the association it does not participate in the next election after the grant, unless the association has made a serious effort to participate
2) For the purposes of paragraph 1 (5) and (12), a benefit is given to the The assets and the life of the person in question are in accordance with the assets. A grant that surcharges this measure is fully taxable.(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 declare, pending the unquestionability of the tax fixing, that he waives the tax exemption.

footnote

(+ + + § 13: For the purposes of application). § 37 (4) + + +) Non-official table of contents

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

(1) The value of assets, agricultural and forestry assets and shares in capital companies within the meaning of Section 13b (4) remains altogether out of approach (condoning to a consecration). 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 company 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 total 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, taking into account 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 totals 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, shall be undershot.(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 represent the initial wage amount, the number of employees and the sum of the relevant annual wage sums. in the case of the inheritance tax or any other determination within the meaning of this provision. 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 accordingly to the sentences 1 and 2.(2) The part of the assets within the meaning of Section 13b (1), which is not covered by Section 13b (4), shall remain out of approach, subject to the third sentence, insofar as the value of this assets does not exceed a total of 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 value limit. The deduction amount may be taken into account only once within ten years for the purchase of the same person.(3) An acquirer is not entitled to claim the discount (paragraph 1) and the deduction amount (paragraph 2) in so far as he/she has assets within the meaning of Section 13b (1) on the basis of a final disposal of the deceased or of a legal business It must be transferred to a third party by the deceased or the donator. The same shall apply if a heir transfers assets within the meaning of Section 13b (1) to a co-heir within the scope of the division of the estate.(4) The sum of wages shall comprise all remuneration (wages and salaries and other benefits) paid in the relevant marketing year to the employees covered by the payroll; except for the approach, remuneration shall be paid to such remuneration; workers who do not operate exclusively or mainly 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 insurance 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 States of the European Union or in a Member State of the European Economic Area, where the direct or indirect holding is more than 25%, shall be the sum of the wages and the number of employees of such companies to the extent to which the direct and indirect participation exists.(5) The waste disposal (paragraph 1) and the deduction amount (paragraph 2) shall, in accordance with the provisions of the second sentence, be taken away with effect for the past, in so far as the acquirer is within five years (retention period)
1.
a commercial or partial operation, a share of a company within the meaning of § 15 (1) Sentence 1 (2) and (3) or Article 18 (4) of the Income Tax Act, a share of a personally liable partner of a Kommanditgesellschaft on shares or a share of the same; the object of the sale shall also be the Industrial operations. 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 Transferor by a kind of insecurity (Section 20 (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. 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 shall be sold by the transferor by means of an introduction of the 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 § 168 (1) No. 1 of the valuation law and self-operated plots within the meaning of § 159 of the valuation law shall be sold. The same applies if the agricultural and forestry assets are no longer intended to serve the operation of agriculture and forestry, or if the previous holding would have to be qualified as a piece county within the period of retention, or no more self-managed land within the meaning of § 159 of the valuation law;
3.
as owner of a commercial establishment, shareholder of a company in the Article 15 (1) (2) and (3) or § 18 (4) of the Income Tax Act or personally liable partner of a Kommanditgesellschaft on shares until the end of the last marketing year falling within the five-year period 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 shall not be 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 reasonable to proceed;
4.
Shares in capital companies within the meaning of § 13b 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. corresponding;
5.
in the case of § 13b (1) No. 3, sentence 2, the right of disposal or the settlement of the voting rights shall be repealed.
The omission of the In the cases referred to in the first sentence of 1, 2, 4 and 5, the amount of the bonus shall be limited 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, to the the total retention period. In the cases referred to in the first, second and fourth sentences of the first subparagraph, it shall be possible to refrain from any subsequent taxation if the proceeds of disposal remain within the assets of the beneficiary under Section 13b (1). This is to be assumed if the disposal proceeds 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 notify the tax office responsible for the inheritance tax within six months of the end of the wage change period, 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 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 favouritism at the time of the creation of the tax and throughout the whole of the paragraphs 2 and 5.(8) The acquirer may declare irrevocably that the exemption provided for in paragraphs 1 to 7 shall be granted in conjunction with Section 13b on the basis of the following conditions:
1.
In the second sentence of paragraph 1, the payroll period of five years is replaced by a payroll period of seven years and a salary of 400 percent is replaced by a salary sum of 400 percent. the total payroll of 700 per cent;
2.
in paragraph 5, the five-year retention period shall be replaced by a retention period of seven years;
3.
in Section 13b (2) sentence 1, the percentage of administrative assets of 50 percent is replaced by a percentage of 10 percent;
4.
in Section 13b (4), the percentage of beneficiaries of 85 percent is replaced by a percentage of 100 percent.
(9) Paragraphs 1 to 8 apply in the cases of § 1 Paragraph 1, point 4, corresponding to

footnote

(+ + + § 13a: For application, see § 37 para. 3, 6, 8 + + +)
§ 13a idF d. G v. 22.12.2009 I 3950 iVm § 19 para. 1 idF d. Bek. v. 27.2.1997 and in the existing versions v. 19.12.2000, 24.12.2008, 22.12.2009 u. 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- Non-official table of contents

§ 13b Beneficiary of assets

(1) Subject to the benefits of the recipient assets, Paragraph 2
1.
the domestic economic part of 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 act as well as corresponding agricultural and forestry assets, which are Establishment in a Member State of the European Union or in a State of the European Economic Area;
2.
domestic operating assets (§ § 95 to 97) the valuation law) in the acquisition of an entire business, 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 Income Tax Act, a share of a personal (a) liable partner of a limited partnership in shares or shares and corresponding assets held by 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 at the time of the formation of the tax seat or management domestiy or in a The Member State of the European Union or in a Member State of the European Economic Area, and the deceased or Schenker in the nominal capital of that company, has been directly involved in more than 25% (minimum participation). 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 relation to non-bound shareholders
(2) The assets referred to in paragraph 1 shall remain assets, 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 capacity. . The administrative assets include
1.
Third to use abandoned land, parts of the property, Equal rights and buildings. A transfer of use to third parties shall not be accepted if
a)
the deceased or Schenker both in the The company, as well as in use, was able to assert a uniform business operation either alone or together with other partners, or as a shareholder of a company within the meaning of § 15 (1) sentence 1 no. 2 and (3) or § 18 (4) of the Income Tax Law had left the property of the company for use, and this legal position has been transferred to the acquirer, in so far as no use is made to another third party ,
b)
the use of a service is carried out in the context of the lease of an entire holding which, in the case of the lessor, is subject to income pursuant to Article 2 (1) (2) to (3) of the Income Tax Act and
aa)
the leaseholder of the holding in connection with a the perpetual leasing of the tenant by a last willing or a legal business available as heirs or
bb)
the leasing to a Third, because at the time of the date 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; has the accused the 18. The period shall begin with the completion of 18 years of age. Lifetime.
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 principal purpose is to authorise the use of such holdings in the Land, parts of the land, equal rights and buildings for use by third parties for use not falling under (d);
c)
both of the overloading Operation as well as the use of a company within the meaning of § 4h of the Income Tax Act, insofar as no use has been made to another third party;
d)
the abandoned plots, parts of the property, equal rights and buildings to the operating assets, to the total assets of a partnership, or belong to the assets of a capital company and the main purpose of the holding consists in the letting of apartments within the meaning of Section 181 (9) of the valuation law, the fulfillment of which is an economic business operation (Section 14 of the Tax Code) ;
e)
Land-and forestry-related rights and buildings 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 do not the principal purpose of the commercial operation 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 November 2009. 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-bound shareholders only in a uniform manner;
3.
participations in companies within the meaning of § 15 (1) sentence 1 No. 2 and (3) or § 18 (4) of the Income Tax Act and in corresponding companies abroad as well as shares to capital companies other than those referred to in point 2 where, in the case of such companies, the administrative assets are 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 November 2009. December 1992 (BGBl. 1993 I p. 2), which was last amended by Article 6 (2) of the Law of 17. October 2008 (BGBl. 1982);
4a.
the common value of the remaining balance of payment appropriations after deduction of the common value of the debt; Business assets, money claims and other claims, to the extent that it exceeds 20% of the value of the operating assets of the establishment or of the company. 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 supervision in accordance with Article 1 (1) (1) of the Insurance Supervision Act, as amended by the notice of 17 November 2009. 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. Sentence 1 shall also 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 ' shall not be 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 beneficiary ' s assets within the meaning of paragraph 1, which shall be the subject of the operation in the At the time of taxation, less than two years had to be attributed (young administrative assets); in the case of payment appropriations, business assets, monetary claims and other claims (second sentence of point 4a), the net income from the positive balance of the and the economic assets that have been 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 part (Section 168 (1) (1) of the Evaluation Act) must 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 rate of administrative assets, no restriction shall be made to the value of the share.(2a) The tax office responsible for the assessment of the economic entity within the meaning of section 152 (1) to (3) of the valuation law shall represent the sum of the values of the assets of the administrative assets within the meaning of the second sentence of paragraph 2. Points 1 to 5 and the young administrative assets referred to in the third sentence of paragraph 2 shall be determined separately where those values are relevant to inheritance tax or to any other finding within the meaning of that provision. 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 accordingly 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 acquired shall be granted to the third party and the third party shall, in so doing, give the acquirer the non-favoured property acquired by the deceased, in so far as the value of the assets acquired by the deceased person is increased. 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.(4) Beneficiaries shall be 85% of the assets referred to in paragraph 1.

footnote

(+ + + § 13b: For application, see § 37 para. 4, 6, 8 + + +)
§ 13b idF d. G v. 24.12.2008 I 3018 iVm § 19 Abs. 1 idF d. Bek. v. 27.2.1997 and in the existing versions v. 19.12.2000, 24.12.2008, 22.12.2009 u. 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- Non-official table of contents

§ 13c tax exemption for land leased for residential purposes

(1) Land in the The meaning of paragraph 3 shall be set at 90 per cent of its value.(2) An acquirer cannot take advantage of the reduced value of the value of the investment, insofar as he/she has acquired land on the basis of a final disposition of the deceased or a legal service of the deceased or donated to a third party. must be transferred. The same shall apply if, in the context of the division of the estate, a heir transfers assets within the meaning of paragraph 3 to a co-heir. Where a heir transfers assets acquired under the division of the estate to a third party, the third party shall, in so doing, give the acquirer the non-beneficiary property acquired by the deceased, to the extent that the value of the assets acquired by the person concerned shall be increased to the extent 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.(3) The reduced value of the value shall apply to built-in land or parts of the land that
1.
for residential purposes in
Member State of the European Union or in a Member State of the European Economic Area,
3.
3.
not belonging to the beneficiary operating assets or beneficiaries of a farm or forestry operation within the meaning of § 13a.
(4) The paragraphs 1 to 3 shall apply in the Cases in Section 1 (1) No. 4 corresponding.

Section 3
Calculation of the tax

Non-official Table of contents

§ 14 Taking into account previous acquisitions

(1) Several assets accruing from the same person within ten years are calculated together in such a way that the previous acquisition of the previous acquisition shall be based on the previous acquisition previous value added. 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 shall be deducted if the tax 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. The acquisition, for which no positive value has been obtained in accordance with the tax valuation principles, shall not be taken into account.(2) If the occurrence of an event with effect for the past leads to a change in the value of an earlier acquisition to be included in the aggregation, the time limit for the change in the decision shall expire on the date of the Tax fixing for the subsequent acquisition pursuant to Article 175 (1), first sentence, of the levy order not before the end of the period of notice governing the change in the date of the acquisition. 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% of the acquisition. Non-official table of contents

§ 15 Control classes

(1) The following is the personal relationship of the acquirer to the deceased or the Schenker. three control classes:
tax class I:
1.
the spouse and the Life partner,
2.
the children and stepchildren,
3.
the offspring of the number 2 children and stepchildren,
4.
parents and parents when they are acquired by death;
tax class II
1.
parents and ancestors as far as they do not belong to tax class I
2.
the siblings,
3.
the descendants first degree from siblings,
4.
the stepparents,
5.
the mother-in-law,
6.
the parents-in-law,
7.
the divorced spouse and the life partner of a raised Life Partnership;
Control Class III:
All other acquirers and purpose benefits.(1a) Tax classes I and II (1) to (3) shall apply even if the relationship between the family and the child is subject to civil law by reason of acceptance as a child.(2) In the cases referred to in § 3 (2) (1) and (7) (1) (8), the tax is to be based on the relative relationship of the person who has been removed after the foundation's certificate to the deceased or Schenker, provided that the foundation is substantially in the The interest of a family or of certain families is established in the country. In the cases of Section 7 (1) (9) sentence 1, the person who transferred the assets to the association and in the cases of § 7 (1) (9) sentence 2 shall be the person who has the assets within the meaning of Article 3 (2) (1) (2) sentence 2 or § 7 (1) no. 8, sentence 2. In the cases referred to in Article 1 (1) (4), the amount of the allowance shall be granted in accordance with Article 16 (1) (2); the tax shall be calculated on the basis of 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 insofar as the surviving spouse or the surviving life partner is bound to the disposition, the relationship of the final sergeant or legatee shall be the first at the request of the tax. shall be based on the death of the spouse or of the first spouse, in so far as his or her assets are still present in the death of the surviving spouse or of the surviving partner. Section 6 (2) sentences 3 to 5 shall apply accordingly.(4) In the case of a donation by a capital company or cooperative, the taxation shall be based on the personal relationship of the acquirer with the natural person or foundation directly or indirectly involved, by means of which he or she 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 is deemed to have been acquired by that person.

footnote

(+ + + § 15: For application see Section 37 (4) and 7 + + +) Unofficial Table of Contents

§ 16 Free amounts

(1) Tax-free remains in the cases of unrestricted tax liability (§ 2 Paragraph 1, point 1). (3) the acquisition of
1.
of the spouse and of the partner in the amount of 500 000 Euro;
2.
Children in the sense of tax class I No. 2 and children of deceased children in the sense of tax class I No. 2 in the amount of EUR 400 000;
3.
Children of children as defined in tax class I No. 2 of 200,000 euros;
4.
the rest of the Persons in tax class I of EUR 100 000;
5.
persons of tax class II in the amount of EUR 20 000;
6.
(omitted)
7.
the rest of the tax class III in the amount of 20 000 euros.
(2) To the In cases of limited tax liability (Section 2 (1) (3)), the amount of the free amount referred to in paragraph 1 shall be subject to a free amount of EUR 2 000.

footnote

(+ + + § 16: For application, see Section 37 (4) and 7 + + +) Non-official table of contents

§ 17 Special coverage allowance

(1) In addition to the free amount pursuant to § 16 para. 1 no. 1, the surviving Spouse and the surviving partner grant a special allowance of EUR 256 000. The allowance shall be granted in the case of 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. Supply deductions cut.(2) In addition to the allowance pursuant to section 16 (1) (2), children within the meaning of tax class I No. 2 (section 15 (1)) shall be granted a special allowance for the purchase of death on the grounds of a special allowance:
1.
at an age of up to 5 years, in the amount of 52,000 euros;
2.
at an age of more than 5 up to 10 years in the amount of 41,000 euros;
3.
at an age of more than 10 to 15 years in the amount of EUR 30 700;
4.
at an age of more than 15 to 20 years, in the amount of 20 500 euros;
5.
at an age of more than 20 years up to the completion of the 27. A year of life of EUR 10 300.
To the child on the occasion of the death of the deceased person not subject to the inheritance tax, the allowance shall be paid by the capital value to be determined in accordance with Section 13 (1) of the valuation law. of these pensions. The calculation of the capital value shall be based on the probable duration of the references according to the conditions on the reporting date (§ 11).

Footnote

(+ + + § 17: For application cf. Section 37 (4) + + +) A non-official table of contents

§ 18 Members ' contributions

Contributions to associations of persons who do not merely promote their members for the purpose are tax-free, as far as those of a member in the calendar year of the association does not exceed 300 euros. Section 13 (1) (16) and (18) shall remain unaffected. Non-official table of contents

§ 19 tax rates

(1) inheritance tax is levied according to the following percentages:

Value of taxable
acquisition (§ 10)
up to and including
... EuroPercentage in the Control classIIIIII
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 4350
. (2) In the case of § 2 (1) (1) and (3), is a part of the assets of the domestic Tax on the basis of an agreement to avoid double taxation, the tax should 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 be levied only in so far as it is
a)
at a tax rate of up to 30 percent from half,
b)
at a tax rate above 30 percent from three quarters,
the amount surpassing the value limit can be covered.

Footnote

(+ + + § 19: For application see Section 37 (7) + + +) Non-official table of contents

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

(1) are included in the taxable acquisition of a natural person of tax class II or III operating assets, agricultural and forestry assets or shares in capital companies within the meaning of paragraph 2, shall deduct from the tariff inheritance tax a discharge amount in accordance with paragraph 4.(2) The amount of the relief shall apply to the part of the assets not covered by Section 13b (4) in the sense of Section 13b (1). An acquirer may not claim the amount of the discharge, provided that he or she has assets within the meaning of the first sentence of the deceased or a legal business of the deceased or a gift to a third party. must be transferred. The same shall apply if, in the context of the division of the estate, a heir transfers assets within the meaning of the first sentence to a member.(3) The share of the tariff inheritance tax on the assets referred to in paragraph 2 shall be measured according to the ratio of the value of that assets to the application of Section 13a and after deduction of the amount of the assets in economic terms Related deductible liabilities and liabilities (§ 10 (5) and (6)) to the value of the total assets in the sense of the first and second sentences of § 10 (1) and (2) after deduction of the deductible assets in economic context Debt and burdens (§ 10 (5) and (6)). (4) In order to determine the amount of the relief, the taxable acquisition must first calculate the tax in accordance with the actual tax class of the acquirer and be divided 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 amount of the tax on assets referred to in paragraph 2, in accordance with the rates 1 and 2.(5) The amount of the relief shall be taken away with effect for the past, in so far as the acquirer is in breach of the provisions of Section 13a of the Regulation within five years. 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 para. 5: For application see § 37 para. 3 sentence 1 + + +)

Section 4
Tax Enforcement and Survey

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§ 20 Tax debtor

(1) The acquirer is the buyer, with a donation also the Schenker, in case of a special purpose the foundation or the association in the case of the execution of the donation and in the cases of § 1 para. 1 no. In the cases of § 3 (2) No. 1 sentence 2 and § 7 (1) No. 8 sentence 2, the assets fund is the acquirer and the tax debtor, in the cases of § 7 (1) No. 8 sentence 2, the tax debtor is also the person who has formed or provided the assets with the assets.(2) In the case of § 4, the offspring are tax debtors in proportion to the shares that are paid to them, the surviving spouse or the surviving life partner for the entire tax amount.(3) The estate shall be liable for the tax of those involved in the succession until the dispute (§ 2042 of the Civil Code).(4) The pre-heritage has to pay the tax led by the pre-inheritance from the resources of the guardianship.(5) Where 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 in person for the tax in the amount of the value of the grant.(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 outside the scope of this Legal residents 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. They shall make available resident beneficiaries or persons resident outside the scope of this law.(7) The liability referred to in paragraph 6 shall not be asserted if the beneficiaries paid in a tax case to an area outside the scope of this law or resident outside the scope of that law shall be made available to shall not exceed EUR 600. Non-official table of contents

§ 21 Incorporation of foreign inheritance tax

(1) In the case of purchasers who are in a foreign country with their Foreign assets to a tax-foreign tax corresponding to the German inheritance tax-shall be used in the cases referred to in Article 2 (1) (1) and (3), unless the provisions of an agreement to prevent the tax In so far as the foreign assets also apply to the German inheritance tax, double taxation is to be applied to the German inheritance tax, on request, the fixed foreign tax paid on the acquirer, paid and not subject to a reduction claim. is subject to the German 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 is only creditable if the German inheritance tax for the foreign assets has been created within five years since the date of the emergence of the foreign inheritance tax.(2) As foreign assets within the meaning of paragraph 1, apply,
1.
if the deceased at the time of his death Inländer was: all assets of the kind referred to in § 121 of the valuation law, which are accounted for by a foreign state, as well as all rights of use on 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 § 121 of the valuation law as well as all usage rights on these assets.
(3) The acquirer shall have the proof of the amount of the foreign assets and on the setting 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) In accordance with an agreement to avoid double taxation, if the tax levied in a foreign country is to be applied to inheritance tax, paragraphs 1 to 3 shall apply accordingly.

footnote

(+ + + § 21: For application, see Section 37 (1) 7 + + +) unofficial table of contents

§ 22 small amount limit

The inheritance tax is to be determined if the tax, which is to be used for the the individual tax case shall not exceed the amount of 50 euros. Non-official table of contents

§ 23 Taxation of pensions, benefits and benefits

(1) Taxes on the capital value of pensions or other recurring benefits or benefits shall be paid annually in advance of the annual value, in accordance with the choice of the acquirer, 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 pensions or other recurring benefits or benefits.(2) The acquirer shall have the right to redeem the annual tax with its capital value for the next due date. 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. Non-official table of contents

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

In the cases of § 1 para. 1 no. 4, the Taxable persons require the tax to 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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§ 26 Reduction of the tax upon cancellation of a family foundation or dissolution of an association

In the cases of § 7 (1) no. 9, the tax to be determined in accordance with § 15 (2) sentence 2 shall be that according to § 15 para. 2 sentence 3
a)
with 50%, if since the creation of the creditable tax not more than two years,
b)
with 25 percent if since the creation of the eligible tax more than two years, but not more than four years
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§ 27 Multiple acquisition of the same assets

(1) Persons of tax class I of Death in respect of assets already acquired by persons of this tax class in the last ten years prior to the acquisition and for which a tax was to be levied under this Act, the amount of the tax paid on that property shall be reduced; subject to paragraph 3, as follows:

to. .......... if you have a control between the two dates.
50no more than 1 year
45more than 1 year, but not more than 2 years
40more than 2 years, but no more than 3 Years
35more than 3 years, but not more than 4 years
30 more than 4 years, but not more than 5 years
25more than 5 years, but no more than 6 years
20more than 6 years, but not more than 8 years
10more than 8 years, but no more than 10 years
(2) For the purpose of determining 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 taxable person. Total acquisition without deduction of the amount of the free amount due to the acquirer.(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 paid by the pre-purchaser for the acquisition of the same property. Non-official table of contents

§ 28 Stundung

(1) Belonging to the acquisition of assets or agricultural and forestry assets, the acquirer is the the inheritance tax paid on the application for a period of up to ten years, to the extent that 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 referred to in Article 1 (1) (4).(3) In the sense of Section 13c (3), the acquired inheritance tax is to be acquired by the acquirer on 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 first sentence of paragraph 1 and the third sentence shall apply.

footnote

(+ + + § 28 para. 1 F. 1995-10-11: For the first application, see: § 37 paragraph 15 F. from 1995-10-11 + + +) unofficial Table of Contents

§ 29 Ererase the tax in special cases

(1) The tax will be extinguished with effect for the past,
1.
to the extent that a gift had to be issued because of a letter of recovery;
2.
as far as the Publication in accordance with Section 528 (1) sentence 2 of the Civil Code;
3.
insofar as in the cases of Section 5 (2), free gifts are paid to the (§ 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 (1);
4.
insofar as property, the have been acquired by death (§ 3) or by gift under living (§ 7), within 24 months from the date of the creation of the tax (§ 9) the federal government, a country, a domestic community (municipal association) or a domestic In accordance with the Articles of Association, the foundation business or the other constitution, and according to its actual management, it shall be granted exclusively and directly as non-profit-making tax-privileged purposes in the sense of the § § § § § § § § § § § § § § § § 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 the grant, the income tax or corporation tax and the trade tax shall be irrevocably explained at what level the donation should be considered as a donation. The declaration is binding on the setting of the inheritance tax or gift tax.
(2) The acquirer shall be responsible for the period for which the benefits of the assets allocated have been granted to him, such as a cutoff.

footnote

(+ + + § 29 para. 1 no. 4 F. 1995-10-11: refer to the application). Section 37 (10) F. from 1995-10-11 + + +) Non-official table of contents

§ 30 Indication of the acquisition

(1) Any acquisition subject to inheritance tax (§ 1) is from the acquirer, in the case of a use of the assets within a period of three months after being informed of the seizance or of the entry of the Obligation to indicate in writing to the tax office responsible for the administration of the inheritance tax.(2) In the event of a taxable acquisition by a legal transaction under the living, it is also obliged to indicate the person from whose assets the acquisition comes from.(3) There is no need for an ad if the acquisition is based on a German court, a German notary or a German consul on the basis of death and the relationship of the acquirer to the testator is based on the disposition of the acquisition. , this shall not apply if, for the purpose of acquisition, the property, operating assets, shares in corporations which are not subject to the obligation to notify pursuant to § 33, or foreign assets, are part of the acquisition. It is also not necessary to display a gift when a gift is judged by a living or a special purpose in a court or notarial way.(4) The display should contain the following information:
1.
First name and surname, occupation, home of the Deceased or Schenker and the acquirer;
2.
Todestag and deceased date of the deceased or date of execution of the gift;
3.
The object and value of the purchase;
4.
The legal reason for the acquisition, such as legal inheritance, legacy, Equipment;
5.
The personal relationship of the acquirer to the deceased or to the Schenker, such as kinship, weakness, service;
6.
Previous grants from the deceased or Schenker to the acquirer by type, value, and time of each grant.
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§ 31 tax return

(1) The tax office can be involved in an inheritance, gift or special purpose, regardless of whether or not it is is liable to charge a declaration within a period of time to be determined by the Commission. The time limit must be at least one month.(2) The declaration shall contain a list of items belonging to the estate and the other information required for the determination of the object and value of the acquisition.(3) In the cases of the continued community of goods, the tax office may require the tax declaration solely by the surviving spouse or the surviving life partner.(4) If several heirs are present, they shall be entitled to submit the tax declaration jointly. In this case, the tax return is to be signed by all parties concerned. If other persons are involved in the inheritance, in addition to the heirs, they may be included in the joint tax declaration in agreement with the heirs.(5) If a executor or administrator of the executor is present, the tax return shall be made by the executor. The tax office may require the tax return to be co-signed by one or more heirs.(6) If a post-fender is ordered, it shall be obliged to submit the tax return.(7) The tax office may require a tax declaration to be made on a form in accordance with an officially determined pattern in which the tax debtor has to calculate the tax itself. The tax debtor has to pay the self-calculated tax within one month after the tax return has been issued. Non-official table of contents

§ 32 announcement of the tax certificate to representatives

(1) In the cases of § 31 (5), the tax notice shall be different from § 122 (1), first sentence, of the levy order shall be notified to the executor or administrator of the executor of the estate. These persons shall be responsible for paying the inheritance tax. At the request of the financial office, security shall be required from the remission.(2) In the cases of § 31 (6), the tax notice shall be disclosed to the post-fender. The provisions of the second sentence of paragraph 1 shall apply accordingly. Non-official table of contents

§ 33 Display obligation of the assets custodians, asset managers, and insurance companies

(1) Those who are business in the case of the custody or administration of foreign assets, the assets in his custody and the claims against him which belonged to him in the death of a deceased person or of the assets of his assets, shall be subject to the the deceased at the time of his death the power of power to indicate in writing to the tax office responsible for the administration of the inheritance tax. The display should be reported:
1.
usually: within a month, since the death of the Verwahrer or liquidator;
2.
if the deceased was a member of a foreign State at the time of his death, and after an agreement with that State, the
() Anyone who has issued any shares or debt securities denominated in the name has written to the Office in writing of the application, such as: To rewrite securities of a deceased to the name of others before the rewrite.(3) insurance undertakings shall be required to report to the tax office in writing before they pay out or make available insurance funds or a master ' s pension to a person other than the policyholder.(4) infringements of these obligations shall be punishable as an administrative offence of a fine. Non-official table of contents

§ 34 Obligation to notify the courts, authorities, officials and notaries

(1) The courts, authorities, officials and notaries shall have the following information: in writing, to the tax authorities responsible for the administration of the inheritance tax, on the assessments, certificates and arrangements which may be of importance for the establishment of an inheritance tax.(2) In particular, indicate:
1.
The registry offices: the deaths;
2.
the courts and the notaries: the issue of inheritance, wills and certificates on the continuation of the goods community, the decisions on death declarations as well as the arrangement of post-admission boards and estate agencies;
3.
the courts, the notaries and the German consuls: the opened dispositions of death due to the unwound inheritance, the agreed agreements of the goods community, and the donations and purpose grants that have been assessed.
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§ 35 Local jurisdiction

(1) Local authority for tax determination is in cases where the deceased at the time of his death or the gift of the gift The time of execution of the grant was an incountry, the tax office, which is the result of the application of § 19 (1) and § 20 of the German Tax Code. In the case of tax liability in accordance with § 2 (1) (1) (b), jurisdiction shall be governed by the last domestic place of residence or habitual residence of the deceased or the donor.(2) The local jurisdiction shall be determined in accordance with the conditions of the acquirer, in the case of appropriation in accordance with the conditions of the complain, at the time of acquisition, if
1.
in the case of a gift under the living of the acquirer, with a special purpose in the living of the sword, a body, association of persons or a wealth of assets or
2.
of the deceased at the time of his death or of the Schenker at the time of execution of the grant was not an inländer. If, in the case of an inheritance, several domestic purchasers are involved in a place of residence or habitual residence in different financial districts, the tax office is locally competent to deal with the case at first.
(3) The financial office responsible for handling the succession is the financial office responsible for the benefit of the living of a community of heirloth. The first sentence shall also apply if a community of heirs consists of two heirs and one of the members of the heir carries out a gift to the other co-heir in the course of the dispute.(4) In the cases referred to in Article 2 (1) (3) and (3), the tax office shall be responsible for its location in the case of a reasonable application of Section 19 (2) of the Tax Code.

footnote

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

Section 5
Empowerment and Final Provisions

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§ 36 Authorisations

(1) The Federal Government is authorized, with the consent of the Federal Council,
1.
to To implement this Act, in so far as it is necessary in order to ensure the regularity of taxation, the elimination of inconvenience in cases of hardship or the simplification of the taxation procedure, and to the extent that it is necessary to ensure that the law is applied in accordance with the law of the Member State in which via
a)
the delimitation of tax liability,
b)
the determination and evaluation of the purchase of death for the donation, the donation in the living and the purpose grants, also as far as the content of lockers
c)
the tax fix, the application of the tariff rules, and the tax direction,
d)
the taxable person's display and declaration duty,
e)
the display, share, and Surcharge of the courts, authorities, officials and notaries, insurance undertakings, associations and professional associations which have agreed with an insurance undertaking the payment of an insurance sum in the event of the death of their members , the commercial depositors and managers of foreign assets, including assets of the deceased in their custody, as well as those on the name of the shares or bonds denominated in the name of the deceased, have been issued;
2.
The provisions of the legal regulation to be adopted on the basis of the repeal or amendment of the provisions of this Act Legal consequences as far as this is necessary in order to preserve the uniformity of taxation or the elimination of imparities in cases of hardship.
(2) The Federal Ministry of Finance is authorized to read the text of this Act and the , in accordance with the provisions of this Act, in the respectively applicable version, to disclose, in the form of a new date and new paragraph, a new date and a new sequence of articles, thereby eliminating the inconsistencies of the text. Non-official table of contents

§ 37 Application of the law

(1) This law, as amended by Article 6 of the Law of 22 June 1991, is hereby approved by the Commission. December 2009 (BGBl. 3950) shall apply to acquisitions for which the tax is in accordance with the provisions of the 31. December 2009.(2) In succession, before the 31. The provisions of Section 25 of the Act of 17 August 1980 shall continue to apply in the case of donations which have been carried out before that date. April 1974 (BGBl. 933), even if the tax as a result of the suspension of taxation in accordance with Article 25 (1) (a) only after the 30. It was created or created in August 1980. In hereditary cases, which are before the 1. The provisions of Section 25 (1) sentence 3 and (2) of the Notice of 27 January 2009 shall continue to apply in the case of donations which have been carried out before that date. February 1997 (BGBl. 378).(3) § § 13a and 19a (5) in the version of Article 6 of the Law of 22. December 2009 (BGBl. 3950) shall apply to acquisitions for which the tax is in accordance with the provisions of the 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 property is before the 1. 1 January 2011 shall be the subject of a prior to 1 January 2011, or by a donation under the living conditions of the person living in the country. The donation was made to the same person in January 2007 and was due to a contractual letter of recovery after the 11 years of the contract. It had to be issued in November 2005.(4) § 13 (1) (1), § 13b (2) sentences 6 and 7 and (3), § 15 (1), § 16 (1) and Article 17 (1), first sentence, as amended by Article 14 of the Act of 8. December 2010 (BGBl. I p. 1768) shall apply to acquisitions for which the tax after the 13. December 2010.(5) To the extent that tax rulings for the acquisition of life partners have not yet been passed,
1.
§ 15 Paragraph 1, as amended by Article 14 of the Act of 8. December 2010 (BGBl. I p. 1768) on acquisitions for which the tax is based on the 31.
14 of the Act of 8 July 2001 on the application of Article 14 (1of the Law of the European Union (Article 14 of the Law of 8 July 2001
. December 2010 (BGBl. I p. 1768) on acquisitions for which the tax is based on the 31. December 2001 and before 1 December 2001. The European Parliament and the Council of the European Union shall apply for the period January 2009, with the proviso that the amount of EUR 500 000 shall be replaced by EUR 307 000;
3.
§ 16 (1) (1) in the Article 14 of the Act of 8. December 2010 (BGBl. I p. 1768) on acquisitions for which the tax is based on the 31. July 2001 and before 1. The Commission has decided to apply the amount of EUR 500 000 to the amount of 500 000 Deutsche Mark;
4.
§ 17 (1) Article 14 of the Act of 8. December 2010 (BGBl. I p. 1768) on acquisitions for which the tax is based on the 31. December 2001 and before 1 December 2001.
5.
§ 17 (1), as amended by Article 14 of the Law of 8 January 2009. December 2010 (BGBl. I p. 1768) on acquisitions for which the tax is based on the 31. July 2001 and before 1.
(6)
13a (1a) and section 13b (2) and (2a) as amended by Article 8 of the Law of 1 January 2002. November 2011 (BGBl. 2131) shall apply to acquisitions for which the tax is in accordance with the provisions of the 30. June 2011.(7) § 2 (1) (1) and (3) and (3), § 7 (8), § 15 (4), § 16 (1) and (2), § 19 (2), Article 21 (1) and Article 35 (4), as amended by Article 11 of the Law of 7. December 2011 (BGBl. 2592) shall apply to acquisitions for which the tax is in accordance with the provisions of the 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 Act of 7. December 2011 (BGBl. 2592) shall also apply to acquisitions for which the tax is before the 14. As far as tax rulings have not yet been passed, December 2011 will be established.(8) § 13a (1) sentence 4, paragraph 4, sentence 5 and § 13b (2), as amended by Article 30 of the Law of 26. June 2013 (BGBl. I p. 1809) shall apply to acquisitions for which the tax after the 6. June 2013. Unofficial table of contents

§ 37a Special provisions on the occasion of the production of the unit of Germany

(1) (omitted) (2) For the time of the Article 9 (1) (1) shall also apply to the development of the tax liability, even if the deceased person is in the territory referred to in Article 3 of the 'Einigungscontracges' before the 1. The German Democratic Republic has died in January 1991, unless the tax under the inheritance tax law of the German Democratic Republic has been passed before 1 January 1991. It was created in January 1991. Section 9 (2) shall apply mutatily if, in accordance with Section 34 of the German Inheritance Tax Act (ErbStG) of the German Democratic Republic, the tax is taxed in the version of the 18. It was suspended in September 1970 (Special Pressure No 678 of the Code).(3) (omitted) (4) As earlier acquisitions within the meaning of § 14 apply also those which are before the 1. In January 1991, the German Democratic Republic was subject to the inheritance tax law.(5) As an earlier acquisition of the same property within the meaning of § 27, those for which a tax was levied under the inheritance tax law of the German Democratic Republic shall apply if the acquisition by persons within the meaning of section 15 (1) of the tax class I took place.(6) § 28 shall also apply if a tax is levied in accordance with the inheritance tax law of the German Democratic Republic.(7) Where, in the territory referred to in Article 3 of the agreement, a tax is determined in accordance with Section 33 of the inheritance tax law of the German Democratic Republic in such a way that the tax is paid annually in advance from the annual value of pensions, After the purchaser has chosen the payment, the annual tax can be redeemed at the next due date with its capital value. Section 23 (2) shall apply accordingly.(8) Was in hereditary cases, which were before the 1. This provision shall continue to be applied in respect of gifts which have been carried out prior to that date and which are subject to taxation under Section 34 of the inheritance tax law of the German Democratic Republic. if, as a result of the suspension of taxation, the tax does not take place until after 31. It was created in December 1990. unofficial table of contents

§ 38 (omitted)

unofficial Table of Contents

§ 39 (omitted)