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German property inheritance tax

German Succession & Inheritance LawGerman Tax Law

The Perils of German Inheritance Tax and Gift Tax

German Inheritance Tax applies when British Legators (and their Lawyers) least expect it UK and US lawyers are used to an inheritance tax regime where (only) the estate as such is being taxed. Within that system, it does not matter too much who the beneficiary is and where he or she is domiciled. The German Inheritance Tax concept, however, works entirely differently (basics explained here). Instead of taxing the estate itself, it taxes each individual…
Bernhard Schmeilzl
March 22, 2016