What deadlines apply for the submission of the inheritance tax return?
April 17, 2023 | 50,00 EUR | answered by Wilhelm Ackermann
Dear tax advisor,
My name is Sofia Schreiber and I recently inherited an estate. Unfortunately, I am not sure about the deadlines for filing the inheritance tax return. I want to make sure that I do everything in a timely manner and avoid any penalties or late fees.
My situation is as follows: My uncle passed away a few months ago and left me his house. Since I do not intend to use the house myself, I plan to sell it. I have already found a buyer, but before the sale can be completed, I need to submit the inheritance tax return.
My concerns are that I may not meet the deadlines for filing the return and could encounter issues with the tax office. I have already tried to inform myself about the legal deadlines, but the information was conflicting and confusing.
Therefore, my question to you is: What are the deadlines for filing the inheritance tax return in my case? Are there any special regulations or exceptions that I should be aware of? And what are the consequences if I do not meet the deadlines?
Thank you in advance for your assistance.
Sincerely,
Sofia Schreiber
Dear Mrs. Schreiber,
Thank you for your inquiry regarding the deadlines for submitting the inheritance tax return in your case. It is understandable that you are concerned about possible penalties or late payment interest if you do not meet the deadlines. I will therefore explain in detail the deadlines that apply in your specific case and the consequences of a late submission.
The deadlines for submitting the inheritance tax return may vary depending on the federal state, as inheritance tax law in Germany is a matter for the states. However, the deadline is usually three months from the date of the inheritance. This means that you must submit the inheritance tax return to the relevant tax office within three months after the death of your uncle.
In your case, since you plan to sell the inherited house, it is particularly important to submit the inheritance tax return on time, as the sale of the house depends on the inheritance tax return. If you do not meet the deadline, the tax office may calculate late payment interest or even impose fines. It is therefore advisable to submit the declaration on time to avoid possible sanctions.
However, there are also exceptions and special regulations that you should be aware of. For example, if you can prove that you were unable to submit the inheritance tax return on time for legitimate reasons, the tax office may, under certain conditions, grant an extension. It is important that you contact the tax office in a timely manner and explain your situation if you cannot meet the deadline.
In summary, the deadline for you to submit the inheritance tax return is three months from the date of inheritance. It is important to meet this deadline to avoid possible penalties or late payment interest. If you have difficulty meeting the deadline, I recommend that you contact the tax office early and request an extension.
I hope this information is helpful and I am happy to assist you with any further questions.
Best regards,
Wilhelm Ackermann
