Tax

# Inheritance tax and gift tax

Have you inherited something? You may have to pay inheritance tax. Gifts given during the lifetime of the giver are subject to gift tax.

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If you have established a power of attorney for health care and/or a care directive, you should register it in the Central Register of Health Care Providers of the Federal Chamber of Notaries.

  • Taxable transactions
  • Taxable acquisition as the basis for taxation (acquisition upon death)
  • Material tax exemptions
  • Personal tax allowances and tax brackets

Foreign special investment funds must submit a declaration of their turnover and distributions so that their tax bases can be determined.

A disposition of property upon death, for example a will, is placed in special official safekeeping at the local court during the person's lifetime. The custody data is transmitted electronically by the local court or notary's office to the Central Register of Wills and registered there.

  • Gift tax assessment
  • Taxable transactions
  • Taxable acquisition as the basis for taxation (gift)
  • Material tax exemptions
  • Personal tax allowances and tax classes