File an inheritance tax return
Declaration to the tax office regarding an inheritance, for the purpose of assessing inheritance tax, to the extent that the exemption limits are exceeded.
How to proceed
- 1
View purchase
Report the purchase to the tax office within 3 months of becoming aware of it.
- 2
File an inheritance tax return
At the request of the tax office, including a valuation of the estate's assets.
- 3
Tax Assessment and Payment
The tax is assessed after personal exemptions have been deducted.
Required documents
- Certificate of Inheritance or Minutes of the Opening of the Will
Responsible authority
The authority of your main place of residence is responsible.Find authority →
Fees
Varies by case
Processing time
approx. 3 months
Official: max. approx. 3 months
Online application
Online possible – at the responsible authority
Common mistakes
- • Failure to report the purchase (within 3 months) to the tax office
- • Valuation of real estate or business assets conducted without professional assistance
The essentials before applying
Who is eligible?
Heirs, legatees, and beneficiaries of a compulsory share whose inheritance exceeds the personal exemption limits or who have been required to pay a tax.
Income limit
Personal exemptions vary depending on the degree of kinship, e.g., €500,000 for spouses, €400,000 for children.
Processing time
Nationwide: approx. approx. 3 months
Success rate
approx. 90.0 % (estimate)
Most common mistakes
- •Failure to report the purchase (within 3 months) to the tax office
- •Valuation of real estate or business assets conducted without professional assistance
Common reasons for rejection
Alternatives
- Check related services in the application assistant
- Use social counselling before applying
If rejected
File a written objection within 30 days – with reasons why the decision is wrong and any missing evidence.