Heir's liability for inheritance tax not limited to estate

The tax office is not obliged to enforce inheritance tax debts primarily or exclusively against the undivided estate.

It is true that the Inheritance Tax Act provides that the estate is also liable for inheritance tax until the estate is divided. However, the Federal Fiscal Court is convinced that the tax office is not obliged to enforce inheritance tax debts primarily or exclusively against the undivided estate. In the case in question, the plaintiff had inherited a share in a large estate, but was not yet able to access it at the time the tax office claimed the inheritance tax because the community of heirs still existed unchanged. The tax office did not comply with the heir's wish to execute the estate and instead seized her private accounts.