In the event of inheritance, each heir must submit his own inheritance tax declaration. Special advice is particularly important here. Responsible a special inheritance and gift tax office and not the residence tax office.
Every heir must inform the tax office about the inheritance with a proper notification according to § 30 ErbStG. According to § 30 ErbStG, the period for this is three months and begins as soon as the heir has knowledge of the inheritance. Responsible is not the residence tax office, but the inheritance tax office.
2nd submission period for the estate tax return including evaluation
In principle, the heirs are not obliged to file an inheritance tax declaration independently and proactively. The notification of the succession according to § 30 ErbStG is sufficient first. But usually the tax office then asks the heir to file an inheritance tax declaration. For this you must be given at least a period of one month. Usually, however, the deadline is longer. As a tax consultant, we can easily request an extension of the deadline.
Is corporate assets (individuals, corporations or corporations) partnerships) or real estate assets in the inherited property, is also to make a valuation according to the valuation law. For the preparation of the inheritance tax declaration, you absolutely need professional help to avoid mistakes.
Krefelder Str. 210
52070 Aachen
Tel. 0241 469-0
Service@FA-5201.fin-nrw.de
http://www.finanzamt-Aachen-Stadt.de
4th fee: What does an inheritance tax return cost
The fee and tax consultant costs for the inheritance tax declaration are determined according to the StBVV and depend on the inherited assets. For small assets, which just exceed the inheritance tax allowances (about EUR 500,000.00), the fee starts at about EUR 1,500.00 and then increases with increasing inheritance.
Inheritance and self-disclosure?
Nothing rare is accompanied by an inheritance also a self-disclosure. Here are two examples:
The decedent has not recorded income in his income tax return. The heir then takes over the property and knows the tax evasion of the deceased. According to § 153 AO, the heir then has the obligation to file for the heir immediately corrected income tax return for the previous 10 years. These are considered self-reporting. If he does not comply with this duty, he himself becomes a tax evader.
The heir has refrained from communicating an inheritance according to § 30 ErbStG to the competent tax office. Then he can also later make up this information obligation. This will then be considered a self-report.
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.