For beneficiaries resident in Germany who inherit from a decedent in the United States.
What the guide covers
- Why German inheritance tax is the beneficiary’s own tax, brought into force by residence, and why the estate tax treaty confirms rather than removes it.
- The tax classes, the allowances and the rates that apply.
- Valuation, the absence of a basis step-up, and the three-month notice.
- The treaty credit of Article 11(3)(b) and its domestic counterpart in section 21 ErbStG.
- The four forms in which the inheritance arrives, and what each one changes.
- The revocable trust that terminates, and the trust that continues.
The full title
You Live in Germany and Are Inheriting from the United States: How Germany Taxes a Probate Distribution, a Transfer-on-Death or Payable-on-Death Asset, a Joint Account, and a Revocable Trust
The guide is sent as a PDF against an email address. The link that arrives is valid for twenty-four hours.
Request the PDFThe firm is led by attorney Caroline Esche Ashford, PhD, JD. A graduate of Columbia University Law School, her practice focuses on international estate planning and the cross-border taxation and administration of estates and trusts, including the German taxation of inheritances received from the United States. Dr. Ashford is also licensed to practice law in Germany. She advises in French and German as well as English.
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