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GERMAN INHERITANCE TAX RETURN FORM

("ERBSCHAFTSTEUERERKLÄRUNG") AND

ANNUAL GERMAN ESTATE INCOME TAX RETURN FORM

("FESTSTELLUNGSERKLÄRUNG")


by Dr. Peter K.-D. Barandt, Attorney at Law (New York),
Attorney at Law (Rechtsanwalt) (Frankfurt),
Bar-Approved Specialist in Tax Law and C.P.A. (Frankfurt),
M.B.A. (U. of Cologne), LL.M. (SMU, Dallas, Texas)

Federal German Inheritance Tax Returns (“Erbschaftsteuerklärungen“) and Federal annual German Estate Income Tax Returns (“Erklärungen zur gesonderten und einheitlichen Feststellung der Grundlagen für die Einkommensbesteuerung“, or abbreviated: “Feststellungserklärungen“) will have to be filed only once the Decedent (“Erblasser”) and/or the Beneficiaries (“Begünstigte“) have had their last domiciles in Germany.

The filing obligation will be irrespective of the citizenships of the Decedent and/or the Beneficiaries.

Due to the fact that under Federal German Tax Law (“Steuerrecht”) an Estate is not a separate legal entity but rather deemed to be a mere flow-through or conduit, an annual German Estate Income Tax Return (“Feststellungserklärung“) will only have to be filed in the event of the existence of two or more Beneficiaries (“Begünstigte“).

There is no State Inheritance Tax and no State Income Tax in Germany.

For a model of the four page Federal German Inheritance Tax Return (“Erbschaftsteuerklärung“) form, including its pertinent two page Schedule (“Anlage Erwerber zur Erbschaftsteuererklärung”), please click here.

For a model of the two page annual Federal German Estate Income Tax Return (“Feststellungserklärung“) form, including its pertinent one page Schedule (“Angaben über die Feststellungsbeteiligten”), please click here.