Vehicle tax in the event of unresolved succession

As long as the succession is still being disputed, there is no legal basis for the main customs office to claim motor vehicle tax for the deceased's vehicles from individual potential heirs.

As long as the succession has not yet been clarified, the main customs office may not claim potential heirs for motor vehicle taxes incurred after the death of the deceased. The Münster Fiscal Court has granted a suspension of enforcement in two proceedings because the application for a certificate of inheritance alone does not establish or suggest the status of heir as long as there are other persons who also lay claim to the estate. However, because the ownership of a vehicle cannot be inherited and the heirs must therefore first re-register the vehicles, they cannot be required to pay vehicle tax, as re-registration is not possible as long as the succession has not yet been clarified.