Steuer: Finanzamt fordert Steuer – obwohl der Erbe leer ausgeht
Selbst wenn ein Erbe erst spät von seinem Anspruch erfährt und leer ausgeht, fällt Erbschaftsteuer an. Der Bundesfinanzhof klärte, wieso das so ist – und welche Ausnahmen es gibt.
When a person dies without leaving any assets, such as houses, money, or stocks, it can be assumed that the inheritance will be zero euros. However, this is not always the case. The absence of any clear information regarding inheritance can lead to a situation where the inheritance is worth nothing after all formalities and procedures have been completed.
The German Federal Finance Court had to clarify this matter in case II R 1/22. If an inheritance turns out to be null, the Federal Finance Office can still demand inheritance tax. The deceased had originally planned differently in 2006. He had left a handwritten will naming a man, his mother, and another woman as heirs, intending to divide the assets equally among them.
Upon the deceased's death, the statutory heirs of the deceased applied to the competent district court for an inheritance certificate. Since the court was unaware of the will and its contents, the certificate only listed the statutory heirs with equal shares.
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- Steuer: Finanzamt fordert Steuer – obwohl der Erbe leer ausgeht handelsblatt.com
