Steuerbefreiung greift nicht: Immobilienerbe: Plan zu Eigennutzung macht kein Familienheim

A recent court ruling in Düsseldorf (case 4 K 1808/25 Erb) clarifies that inheriting a property from a spouse does not automatically exempt the inheritor from inheritance tax, even if the inherited property is the family home. To qualify for this tax exemption, the inheritor must have actually lived in the property as their own home up until their own death, or been prevented from doing so by compelling reasons such as need for care.

Merely planning to move in at a later date is not sufficient. In a specific case, a married couple was renting a house, while the husband owned a rental apartment in another property that he had been leasing for several years. After the husband retired and moved into the rented house, he unexpectedly passed away before they could transfer there.

His widow moved in shortly after his death for her own needs. When filing her inheritance tax return, she sought a tax exemption for the family home, arguing that the unexpected death would have made the property the center of their life together. The couple's intention to use the home as their primary residence was not enough to qualify for the exemption, according to the court.

The court emphasized that the tax exemption is only granted if the inheritor has actually lived in the property as their own home until their own death, or if they were prevented from doing so by compelling reasons. The intent to live in the home in the future is not sufficient. The court also noted that such tax exemptions are narrowly interpreted and expanding them beyond the literal wording of the law would not be appropriate. This ruling highlights how crucial the timing of the death is to qualify for the exemption.