House
December 19, 2009 | 15,00 EUR | answered by Matthias Wander
My sister, who lived in the shared parental home and also had the property title, has passed away. I have never received any compensation, but I see it as if the house belonged to me half. (We were only 2 sisters). Do I now have to pay inheritance tax for the house (from sister to sister) or can I assert my claim to the parental home in a different way?
Dear inquirer,
Thank you for your inquiry, which I would like to answer based on the information provided in an initial consultation.
If your sister was the sole owner listed in the land register, then she was the sole owner of the house under civil law. Now that you have inherited the (entire) house from your sister, the entire house is subject to inheritance tax. The amount of inheritance tax to be paid depends on many factors (including the taxable value of the house, other inherited assets, tax exemptions, tax rate).
If your sister was only half the owner, only half of the house would be subject to taxation.
I hope this gives you an initial overview.
Best regards,
Wander
Tax consultant
... Are you also interested in this question? 
