Inheritance tax declaration
August 15, 2019 | 60,00 EUR | answered by Steuerberater Knut Christiansen
Dear Sir or Madam,
one of my parents has passed away in the UK. The inheritance tax has already been paid in the UK.
For further processing of the inheritance tax declaration in Germany, the tax office requires:
- a copy of the complete inheritance tax assessment from the UK
- proof of payment of the inheritance tax in the UK
I already have the English form IHT 421 (stamped and dated by HM Revenue & Customs, UK). Does this form suffice as proof of payment and as the inheritance tax assessment here in Germany? If not, what documents can be used to address the two points mentioned above?
Thank you in advance.
Best regards,
Good morning!
In my opinion, the IHT 421 form alone is not sufficient as proof for the tax office, as it only contains declarations as far as I know.
According to § 21 ErbStG, in order to credit the foreign tax, it is necessary to provide not only a list of foreign assets, but also the final tax assessment notice and proof of payment. Only when these are available can the tax be credited against the German inheritance tax. Paragraph 3 of § 21 ErbStG states:
"The acquirer must provide evidence of the amount of foreign assets and the determination and payment of foreign tax by presenting corresponding documents. If these documents are in a foreign language, a certified translation into German may be required."
Therefore, the tax assessment notice from the foreign tax authority and the bank statement must definitely be submitted.
I hope this answers your question, but please feel free to ask any further questions free of charge.
I would like to point out that this forum cannot replace a comprehensive and personalized tax consultation, but is primarily intended to provide an initial tax assessment. By adding or omitting relevant information, the legal assessment of your issue could be different.
Best regards,
Knut Christiansen
Tax Advisor
