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Inheritance tax assessment notice; receipt
If assets are transferred to another person in the event of death, this process is subject to inheritance tax.
Online services & Forms
Online services
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ELSTER - Ihr Online-Finanzamt
ELSTER - your online tax office bundles the online services of the tax authorities. Here you can create and submit tax returns and tax registrations via the Internet.
Forms
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Formulare Erbschaftsteuer
This form can be submitted electronically (e.g. via a secure contact form using your user account with login via the electronic ID function or the ELSTER certificate) or handwritten and signed in paper form to the responsible authority.
Responsible for you
Finanzamt Nördlingen
Secure contact form
Street address
Tändelmarkt 1
86720 Nördlingen
Postal address
Postfach 1521
86715 Nördlingen
Phone
Website
Standort im BayernAtlas
Route planner
Timetable for public transport
Procedure details
Description
The gratuitous transfer of assets from one person to another in the event of death (acquisition by reason of death) is generally subject to inheritance tax. The acquisition of the individual person (acquirer) is taxed.
An acquisition by reason of death is, among other things, a transfer of assets due to
An acquisition by reason of death is, among other things, a transfer of assets due to
- an inheritance (statutory, testamentary or contractual),
- a legacy,
- an asserted claim to a compulsory portion,
- a condition,
- a gift on death or
- a contract concluded by the testator in favor of the acquirer
is present. A settlement for the waiver of a compulsory portion claim or the waiver of an inheritance or legacy also results in an acquisition by reason of death.
The tax-free amounts for inheritance tax depend on the relationship between the acquirer and the testator. The tax rates depend on the relationship and the amount of the acquisition.
The Bavarian state government has filed an appeal with the Federal Constitutional Court against parts of the inheritance tax law.
Requirements
In the case of acquisitions by reason of death, the tax generally arises on the date of death of the testator.
Proceedings
Inheritance tax is assessed by means of a tax assessment notice. The tax assessment is usually preceded by a request from the tax office to submit an inheritance tax return. The ELSTER (ELelektronische STeuerERerklärung) procedure enables tax returns to be submitted electronically to the tax office.
Fees
none
Appeal
Objection
Related issues
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Inheritance or gift; notification to the tax office
If you have acquired assets in the event of death, you must report this to the tax office. If you receive or make a gift, you must notify the tax office. In Bavaria, six tax offices are responsible for inheritance and gift tax.
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Gift tax assessment; receiptIf you receive a gift, it is subject to gift tax.
Status: 06.05.2025
Editorially responsible for prodecure description: Bayerisches Staatsministerium der Finanzen und für Heimat
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