Fiscal inheritance

After you have rejected or renounced the inheritance, the probate court will examine whether the state of Rhineland-Palatinate is entitled to accept the estate.

The responsibility lies with the State Office for Taxes in Koblenz.

The country entitled to inherit and responsible for the settlement of the estate is the country in which the testator had his last residence or habitual abode at the time of death. If no land entitled to inherit can be determined, the Confederation inherits.

The state cannot reject the inheritance, but has limited liability for estate liabilities.

There are no fees at the State Tax Office.

There are no deadlines to observe.

• Section 1936 of the German Civil Code (BGB)
• Section 1942 of the German Civil Code (BGB)

A fiscal inheritance can also be initiated in the testator's will.

• State Tax Office in Koblenz

27.12.2019