Compared to 2022, assets subject to inheritance and gift tax increased by 19.8 % in 2023.

The capital gains tax payable on a distribution claim is not an estate liability, which means that the distribution is subject to tax twice.

The inheritance tax exemption for a family home only covers an appropriate area of land if the building is located on a particularly large plot of land.

In 2022, the value of business assets given as gifts more than halved, while gifts of real estate in particular increased.

If it takes longer than six months to start using an inherited family home for their own use, the heir is still entitled to inheritance tax relief if they immediately decided to use the property themselves and started to take the necessary measures.

If the co-heirs of a community of heirs form a GbR, this can exist alongside the community of heirs and be assessed for tax independently of it.

No inheritance tax is payable on a foreign bequest of German real estate to a foreign beneficiary.

The 2022 Annual Tax Act also contains changes to valuation law that could lead to a higher inheritance tax burden for real estate.

The tax exemption for an inherited family home does not lapse only if the end of owner-occupancy within the ten-year period is based on objectively compelling reasons.

The inheritance tax exemption for a family home also includes an adjoining apartment that is connected to the apartment already used by the owner.