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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.
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.
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.
In the case of inheritance tax, the individual acquisition on death is taxed. Therefore, if you receive assets as part of a death, you are obliged to notify the relevant inheritance tax office of this acquisition.
The notification is also required if you are of the opinion that your acquisition does not exceed the tax-free amounts. Even if the deceased was not resident in Germany or you have only acquired assets located abroad, you are still obliged to notify the tax office.
Notification is not required if you have received the assets on the basis of a disposition of property upon death (will, inheritance contract) issued by a German court, a German notary or a German consul. However, this does not apply if the acquisition includes real estate, business assets, shares in corporations or foreign assets.
You should provide the following information:
The individual gift transaction is subject to gift tax. Therefore, if you receive a gift, you are obliged to notify the tax office of this acquisition. If you make a gift to another person, you must also notify the tax office.
Even if you believe that the value of the gift is below the tax-free amount, you are not exempt from the obligation to notify the tax office, as the tax-free amount is only granted once within a 10-year period. Notification is also required if only assets located abroad are gifted, if you receive a gift from a person resident abroad or if the gift is made to a person resident abroad.
Notification is not required if
Your notification should contain the following information:
The notification must be submitted to the inheritance tax office in whose district the deceased was resident. The responsible tax office is displayed under "Responsible for you" when you select the place of residence under "My place". The tax office search program will help you to find the correct office (see "Further links").
The form provided by the Bavarian State Tax Office can be used to report an acquisition.
Every acquisition subject to gift tax must be reported by the acquirer and donor to the tax office responsible for gift tax as soon as they become aware of the transfer of assets. The tax office in whose district the donor is resident is responsible. The responsible tax office is displayed in the BayernPortal under "Responsible for you" when you select the place of residence under "My town". The tax office search program will also help you to find the responsible office (see "Further links").
The form provided by the Bavarian State Tax Office can be used to report a gift.
The notification must be submitted within three months of the date on which you learned of your acquisition.
The notification must be submitted within 3 months of the gift being made.