Inheritance from Romania
June 29, 2013 | 30,00 EUR | answered by Dr. Yanqiong Bolik
Dear Sir or Madam,
In 2011, I received a gift of 140,000 € from my mother, who lived in Romania.
In February 2013, my mother passed away.
I inherited approximately 60,000 € in cash, as well as two properties. My mother lived in Romania and was a Romanian citizen. I am a German citizen.
Question: Do I need to report my inheritance from Romania to the tax office (The inheritance will be taxed in accordance with Romanian law and a notarial deed will be issued) and do I potentially need to pay taxes in Germany?
Thank you.
Kind regards
Dear questioner,
Thank you for your inquiry, which I am happy to answer considering your effort and the rules of this platform.
Please note that my explanation is based on the facts presented, and that adding, omitting, changing information, or the ambiguity of information can change the tax result. Please note that this cannot replace individual comprehensive advice.
In Germany, you have an obligation to notify the tax office in connection with your inheritance. The obligation to notify arises from §30 ErbStG: Every acquisition subject to inheritance tax (§ 1) must be reported in writing by the acquirer, or by the burdened party in the case of a purpose allocation, within a period of three months after becoming aware of the occurrence or the entry of the obligation to the tax office responsible for the administration of inheritance tax.
The inheritance falls under § 1 para. 1 no. 1 ErbStG, because at the time of the deceased's death you were a resident (§ 2 in conjunction with § 9 ErbStG).
There is no obligation to notify if the acquisition is based on a will or inheritance contract opened by a German court, a German notary, or a German consul, and the relationship between the acquirer and the deceased is clearly evident from this document.
Taxation of the inheritance in Romania does not eliminate the obligation to notify in Germany.
I hope this information is helpful.
If there is still any uncertainty, please feel free to use the follow-up function.
Best regards,
Dr. Yanqiong Bolik
Tax advisor
Bildstöckle 6, 70567 Stuttgart
Tel: +49 (0)711 / 2132 1815
Email: steuer@zdbz.de
www.steuerberatung.zdbz.de
