How is the tax office calculating correctly?
October 31, 2009 | 25,00 EUR | answered by Oliver Burchardt
Hello,
we are 4 nephews who inherited €240,000 in cash from an uncle in 2008. Additionally, he left us a house on leased land valued at €72,000 according to the appraiser. One nephew took over the house and the other 3 were each paid out €18,000. After deducting the costs, each nephew received approximately €56,000 in cash. After a tax-free allowance of €10,300, the tax office demanded €5,592. Now, after about a month, the tax office is requesting an additional €5,849 because they had apparently forgotten about the house. As a result, instead of paying 12% as before, we now have to pay 17% on the total amount. We are practically paying around €3,000 - €4,000 more for the €18,000. Questions: Is it possible to separate the house from the total amount? Then we wouldn't have to pay the 17%! What options do we have to come away with at least a slightly better outcome? Can the tax office increase the value of the house by 10% despite the sworn appraisal? Thank you for your help.
Sincerely, Imhof
Dear inquirer,
thank you for your inquiry, which I am happy to answer as part of an initial consultation.
Please note that the result of the tax assessment depends on the information provided in the facts. Adding or omitting information can significantly influence the result.
In principle, according to § 10 para. 1 ErbStG, the entire taxable acquisition is subject to taxation. Excluding the property from the taxable acquisition is not possible.
The value of the property is to be determined in accordance with § 12 para. 3 ErbStG, based on the value resulting from the application of § 151 para. 1 sentence 1 no. 2 BewG. This is the determined unit value of the property. In your case, the application of the lower value determined by expert opinion may be considered if the requirements of §§ 82, 90 BewG are met.
This can only be clarified through a detailed tax consultation.
It is also questionable whether the tax office would be allowed to amend the already issued tax assessment. For this, a correction provision must have been present, as a change without meeting the requirements for such a correction is not permissible. This too must be clarified through a detailed tax consultation, as the tax assessment must be available for this purpose.
I hope that my explanations have given you an initial legal overview of the facts. Due to the complexity of the situation and the financial implications, I recommend seeking detailed tax advice.
Best regards,
Oliver Burchardt
Tax consultant
