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German inheritance tax return (Erbschaftsteuererklärung)

German inheritance tax carries TWO duties with different triggers. The NOTIFICATION of the acquisition must be made on your own initiative, in writing, within three months of learning of the accrual (§ 30(1) ErbStG). The TAX RETURN, by contrast, is filed only when the tax office asks for it — and the period it sets must be at least one month (§ 31(1) ErbStG).

Up to date for 2026 — verified on September 22, 2026Official procedure, no printed formGuide: about 60 min

This content is part of the path: Paying tax on inheritances and gifts· Step 9 of 10· Next step: German gift tax: notification and return

Deadlines

Three months after learning of the accrual: the NOTIFICATION
In writing, to the tax office competent for administering inheritance tax (§ 30(1) ErbStG)
The period set by the tax office: the TAX RETURN
It runs only from the request and must be at least ONE MONTH (§ 31(1) sentences 1 and 2 ErbStG)
One month after service of the assessment notice: the objection period
§ 355(1) sentence 1 AO

Documents to prepare

  • ELSTER access with a certificate or an ELSTER business account
  • Death certificate and the date you learned of the accrual
  • Will or inheritance contract with the opening endorsement
  • List of the items belonging to the estate
  • Documents on real property, business assets, shareholdings and foreign assets
  • Evidence of estate liabilities and funeral costs
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • Every acquirer of an acquisition subject to inheritance tax; for a Zweckzuwendung, the person charged with it (§ 30(1) ErbStG)
  • For a lifetime transaction ALSO the person from whose assets the acquisition comes — that is the donor (§ 30(2) ErbStG)
  • Anyone involved in an estate, a gift or a Zweckzuwendung whom the tax office asks to file, REGARDLESS of whether they are themselves liable (§ 31(1) sentence 1 ErbStG)
  • In cases of continued community of property the tax office may require the return from the surviving spouse or partner alone (§ 31(3) ErbStG)
  • Anyone acquiring business assets, real property, shares in corporations or foreign assets: for them the notification duty does NOT fall away, even where a disposition has been opened by a court (§ 30(3) sentence 1 ErbStG)

Worked example

Katrin Wolters inherits a house and her father's trade business

She learns of the accrual on 4 May 2026. The period of § 30(1) ErbStG then runs: by 4 August 2026 she must notify the acquisition IN WRITING to the tax office competent for inheritance tax. That a will was opened by a German court does not release her here: the exception in § 30(3) sentence 1 ErbStG expressly does not apply where the acquisition includes real property or business assets — and Katrin inherits both. The return itself she need only file once the tax office asks her to; the period it then sets is at least one month (§ 31(1) ErbStG). The return must contain a LIST of the items belonging to the estate, together with the details needed to establish the object and the value of the acquisition (§ 31(2) ErbStG).

How to fill it in, step by step

  1. Record WHEN you learned of the accrual — the three-month notification period runs from that, not from the date of death.
  2. Check whether notification is exceptionally unnecessary: only for a disposition on death opened by a German court, notary or consul from which the relationship to the deceased is unambiguous (§ 30(3) sentence 1 ErbStG).
  3. Check the counter-exception: where real property, business assets, shares in corporations or foreign assets belong to the acquisition, the notification duty stands.
  4. Make the notification IN WRITING to the tax office competent for administering inheritance tax.
  5. Wait for the tax office's request before preparing the return — it is not filed of your own motion.
  6. Assemble the list of estate items and the valuation details (§ 31(2) ErbStG).
  7. Sign in to Mein ELSTER, select „Erbschaftsteuererklärung“ and transmit it within the period set.

Good to know

  • TWO DUTIES, NOT ONE: the notification is SPONTANEOUS and runs from your knowledge; the return is ON REQUEST and runs from the request. That reverses what you know from income tax and VAT.
  • The tax office may require the return from ANY person involved, regardless of whether they are themselves liable (§ 31(1) sentence 1 ErbStG) — a request is therefore no indication of your own tax debt.
  • The period set by the tax office must be AT LEAST one month (§ 31(1) sentence 2 ErbStG). Shorter is not allowed.
  • On a gift the DONOR is under a notification duty too, not only the recipient (§ 30(2) ErbStG).
  • Notification is likewise unnecessary where a lifetime gift or a Zweckzuwendung is recorded judicially or by a notary (§ 30(3) sentence 2 ErbStG).
  • The return must contain a LIST of the estate items (§ 31(2) ErbStG) — a total will not do.

Common mistakes

  • Counting the three months from the DATE OF DEATH. They run from your KNOWLEDGE of the accrual (§ 30(1) ErbStG), which may be weeks later.
  • Waiting for the tax office instead of notifying. The notification under § 30 ErbStG is made on your own initiative; only the return under § 31 ErbStG presupposes a request.
  • Stretching the exception for a court-opened disposition. It does NOT apply where the acquisition includes real property, business assets, shares in corporations or foreign assets (§ 30(3) sentence 1 ErbStG) — precisely the case in a business-owning household.
  • As a donor, assuming only the recipient must notify. § 30(2) ErbStG also binds the person from whose assets the acquisition comes.
  • Reading a request to file as an assessment. It may reach any person involved, independently of their own liability (§ 31(1) sentence 1 ErbStG).
  • Filing a lump sum instead of a list. § 31(2) ErbStG requires the list of items belonging to the estate.

Frequently asked questions

Must I act on my own, or will the tax office contact me?

Both, but in this order: the NOTIFICATION of the acquisition must be made on your own initiative, in writing, within three months of learning of the accrual (§ 30(1) ErbStG); the TAX RETURN only once the tax office asks for it (§ 31(1) ErbStG).

When do the three months start?

From when you learned of the accrual — for a Zweckzuwendung from when the obligation arose (§ 30(1) ErbStG). Not from the date of death.

A notary opened the will — am I released?

Only where the relationship of the acquirer to the deceased is unambiguous from the disposition AND the acquisition includes no real property, no business assets, no shares in corporations within the meaning of the provision and no foreign assets (§ 30(3) sentence 1 ErbStG).

How long does the tax office give me for the return?

It sets the period itself, but it must be at least one month (§ 31(1) sentence 2 ErbStG).

Must I file even though I have nothing to pay?

Possibly yes. The tax office may require the return from any person involved in an estate, a gift or a Zweckzuwendung, regardless of whether they are themselves liable (§ 31(1) sentence 1 ErbStG).

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

Read in German

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.