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.
The German Federal Finance Court recently ruled on the matter of inheritance tax, as reported by the source. When a deceased person leaves no assets, the situation can quickly become complicated. The court clarified that even if a deceased person had no estate, the tax authorities could still demand inheritance tax. This was the ruling in the case (Az.
II R 1/22) where the deceased had initially planned to leave their estate to a man, his mother, and another woman, each receiving an equal share. However, the matter became more complex when the deceased's actual heirs, who had not been mentioned in the handwritten will, applied for an inheritance certificate at the local district court.
Since the court was unaware of the will, it only listed the statutory heirs with half shares each, potentially triggering inheritance tax claims.
Written by urgent.news from Handelsblatt's reporting — not their text. Machine-written — may contain errors; check the original before relying on it.
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- Steuer: Finanzamt fordert Steuer – obwohl der Erbe leer ausgeht handelsblatt.com
