Inheritance Tax Implementing Ordinance
| Basic data | |
|---|---|
| Title: | Inheritance Tax Implementing Ordinance |
| Abbreviation: | ErbStDV |
| Type: | Federal Ordinance |
| Scope: | Federal Republic of Germany |
| Legal matter: | Tax law |
| References : | 611-8-2-2-1 |
| Issued on: | September 8, 1998 ( Federal Law Gazette I p. 2658 ) |
| Entry into force on: | August 1, 1998 |
| Last change by: |
Art. 4 VO of June 25, 2020 ( Federal Law Gazette I p. 1495, 1497 ) |
| Effective date of the last change: |
June 30, 2020 (Art. 11 of June 25, 2020) |
| Please note the note on the applicable legal version. | |
The Inheritance Tax Implementation Ordinance specifies the obligations to notify the inheritance tax office anchored in Sections 33 and 34 of the Inheritance Tax and Gift Tax Act.
Asset manager
Asset custodians and asset managers must make the notification using a form that is specified in the ordinance. A marginal earnings limit of 5,000 euros applies.
Registered shares
Anyone who has issued shares or bonds in the name of the deceased must, as soon as they receive an application to transfer the shares, inform the inheritance tax office, in particular the number and nominal amount of the shares or bonds.
Insurance
Insurance companies and death benefit funds must report this using a form that is specified in the ordinance. All sums insured and annuities that are paid to someone other than the policyholder as well as any change of policyholder before the occurrence of the insured event must be displayed. The notification may be omitted in the case of endowment insurance if the amount to be paid does not exceed EUR 5,000, as well as in the case of benefits from direct insurance.
Registry offices
Registry offices must report the deaths registered with them on a monthly basis. A corresponding reporting obligation also applies to diplomatic missions abroad that become aware of deaths of Germans.
Courts and notaries
Courts and notaries must report the following events:
- Declaration of the death of the missing
- Opening of wills
- Issuance of certificates of inheritance
- Issuance of executors' certificates
- Issuance of certificates about the continuation of community of property
- Resolution on the initiation or cancellation of an estate maintenance or estate administration
- Notarization of agreements on the settlement of inheritance disputes
- Notarization of gifts or special-purpose donations among the living
Foundations
In the case of donations to foundations or legal entities, the approving authority is required to report.
