Provisional assessment of inheritance tax

In response to the ruling of the Federal Constitutional Court, the tax authorities have been setting inheritance tax only provisionally for all gifts and inheritance cases in full since January 1, 2009.

Following the ruling of the Federal Constitutional Court, the Federal Ministry of Finance had already announced that inheritance tax assessments would only be issued on a provisional basis. The supreme tax authorities of the federal states have now published identical decrees, according to which assessments are to be made on a fully provisional basis. This applies to all cases in which inheritance tax arose after December 31, 2008, i.e. also to inheritances prior to the court's decision where the tax has not yet been assessed with final effect.