Steuer: Finanzamt fordert Steuer – obwohl der Erbe leer ausgeht

When an estate is left empty, the Finanzamt (German tax authority) may still demand inheritance tax, according to a recent ruling by the Bundesfinanzhof. This case concerned a man who received inheritance from his father, along with his mother and another woman, despite the deceased's intentions in his handwritten will. Initially, the deceased planned to leave his assets equally among a man, the man's mother, and another woman.

However, after his death, the legal heirs submitted an inheritance certificate, naming each of them with an equal share as they were unaware of the handwritten will. Later, the man sought to obtain his rightful inheritance, but it took over nine years to do so. Eventually, a new inheritance certificate was issued, dividing the assets equally among the man, his mother, and the other woman according to the will.

In 2017, the man learned that his grandfather had also left him a statutory share of 250,000 euros, which was already paid out to the two legal heirs in 2013 based on the deceased's will. The Finanzamt then issued an inheritance tax assessment in 2018, demanding tax on the man's inheritance. The man contested this assessment due to his lack of inheritance, but the Finanzamt refused his appeal.

The man subsequently filed a lawsuit before the Finanzgericht Düsseldorf, where the Finanzamt also rejected the claim for a zero tax assessment as unjustified. The man argued that he had been unable to obtain his inheritance share and seek clarification from the other heirs. The Finanzgericht recognized the main request to annul the inheritance tax assessment but held the Finanzamt responsible for setting the tax to zero due to a flawed application of § 163 AO.

The Bundesfinanzhof later agreed, stating that the Finanzamt could generally base its tax assessment on the assumption that the inheritance had been transferred, provided that it exceeded tax-free thresholds. While a deviation from standard tax assessments is possible, the court noted that the Düsseldorf court had overlooked two crucial points: whether the man would have been entitled to compensation against the two heirs and whether it would have been reasonable to pursue such claims.

Thus, inheritance tax can be reduced in exceptional cases when an estate is left empty due to the heir's efforts or inability to secure the inheritance or seek alternative claims. The burden of proof in such cases falls on the heir.