Ask a tax advisor on the topic of Income tax return

Income tax claims after death

January 5, 2011 | 20,00 EUR | answered by Michael Herrmann

My grandfather and I have been operating a general partnership (OHG) with equal 50% participation since 2006. My grandfather passed away on 15.06.2010. Due to a tax audit, there are new income tax assessments for the years 2006-2007, including additional payments for my grandfather. Who is liable?

Thank you!

Michael Herrmann

Dear inquirer,

First of all, thank you very much for your inquiry, which I would be happy to answer based on the information provided and in the context of your initial consultation. The response is based on the description of the situation. Missing or incorrect information about the actual circumstances can affect the legal outcome.

With the death of your grandfather, he has exited the general partnership (OHG). The heirs will take his place.

The tax liabilities resulting from the profit share of the OHG are debts of your grandfather, which the heirs must also settle. However, these are private debts, so the heirs who have entered into the OHG and the heirs of the private assets may not necessarily be the same, depending on the distribution of the inheritance.

I hope that these details have provided you with a sufficient overview of the situation in the context of your inquiry and initial consultation, and remain

Yours sincerely,

Michael Herrmann
Diploma in Financial Management (FH)
Tax advisor