Erbschaftsteuerbescheid; Erhalt
Bayern
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99102009002000
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Typ 2/3
Inhalt
Begriffe im Kontext
Fachlich freigegeben am
Fachlich freigegeben durch
An acquisition by reason of death is, among other things, a transfer of assets due to
- an inheritance (statutory, testamentary or contractual),
- a legacy,
- an asserted claim to a compulsory portion,
- a condition,
- a gift on death or
- a contract concluded by the testator in favor of the acquirer
is present. A settlement for the waiver of a compulsory portion claim or the waiver of an inheritance or legacy also results in an acquisition by reason of death.
The tax-free amounts for inheritance tax depend on the relationship between the acquirer and the testator. The tax rates depend on the relationship and the amount of the acquisition.
The Bavarian state government has filed an appeal with the Federal Constitutional Court against parts of the inheritance tax law.
Inheritance tax is assessed by means of a tax assessment notice. The tax assessment is usually preceded by a request from the tax office to submit an inheritance tax return. The ELSTER (ELelektronische STeuerERerklärung) procedure enables tax returns to be submitted electronically to the tax office.