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For inheritance tax purposes, the full, unencumbered market value of the property is first determined. The remaining outstanding debt can then be deducted as an estate liability, provided it actually originates from the deceased.
Read moreIf a property is bequeathed to a specific person, the full market value of the property as of the date of death remains decisive for inheritance tax purposes, regardless of whether the legatee is also an heir.
Read moreFor the calculation of the compulsory portion claim, the actual market value of the property at the time of death is decisive, not the flat-rate tax value determined by the tax office. An appraisal report often provides clarity here.
Read moreA purchase price achieved shortly before the inheritance occurred can be used by the tax office as strong evidence of the actual market value, thereby displacing the standardized valuation in the individual case.
Read moreIf a spouse living in a community of accrued gains passes away, the surviving spouse receives a flat-rate quarter of the estate in addition to the statutory inheritance share as a so-called matrimonial property law equalisation of accrued gains, which reduces the value of the remaining estate.
Read moreUnder the community of accrued gains regime, the surviving spouse's notional claim to equalization of accrued gains remains exempt from inheritance tax, which correspondingly reduces the taxable estate value. Under separation of property, this benefit does not apply at all.
Read moreThe value is generally determined uniformly for the entire property, regardless of the number of heirs. Each co-heir can then be allocated a proportional share of the total value determined, based on their inheritance quota.
Read moreTypically required are: a current land register extract, site plan, building plans, living area calculation, an extract from the register of building encumbrances, property tax and inheritance tax assessments, and – if available – evidence of modernizations and the condition as of the date of death.
Read moreYes, a retrospective valuation as of the date of death is generally still possible even years later, provided sufficient historical documents and comparative data are available to reconstruct the conditions at that time.
Read moreWhy the ruling II R 20/12 of 19 June 2013 is relevant for every inheritance case involving real estate – and how to correctly claim the deduction
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