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 issue of whether the tax office can demand inheritance tax even when an heir receives nothing. The case II R 1/22 was brought to light after the death of a man in 2006. He had originally intended to avoid the legal order of succession by leaving a handwritten will, designating a man, his mother, and another woman as heirs, with the estate to be divided equally among them.
However, when the deceased's heirs applied for a death certificate at the district court, they were named in the certificate based solely on their legal status, with each receiving a half share. The court did not recognize the will, and thus, the estate ended up with no monetary value. This raises the question of whether the tax office can still claim inheritance tax in such situations.
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- Steuer: Finanzamt fordert Steuer – obwohl der Erbe leer ausgeht handelsblatt.com
