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The Estates of American Citizens Who Lived in Germany for Less Than Ten Years Are Not Subject to German Inheritance Tax

September 12, 2026September 12, 2026Leave a comment

Article 4(3) of the US-Germany estate tax treaty keeps you US-domiciled for ten years. Who it covers, who it misses, and what to do before year eleven.

Topics

  • Bequests
  • Estate Taxes
  • Expatriation
  • Inheritance Rights
  • Inheritance Taxes
  • Inheritances
  • Probate
  • Wills (Testaments)
info@internationalestatelaw.com

Attorney Dr. Caroline Esche Ashford

Recent Posts

  • Renouncing U.S. Citizenship from Germany: Covered Expatriate Status and the Section 877A Exit Tax
  • How Germany Treats the U.S. Exit Tax When a Covered Expatriate Moves to Germany
  • The Estates of American Citizens Who Lived in Germany for Less Than Ten Years Are Not Subject to German Inheritance Tax
  • Determining Fiscal Domicile Under Article 4 of the Germany–U.S. Double Taxation Treaty: Dual Residences, Cross-Border Estates, and the “Center of Vital Interests”
  • Types of Testamentary Dispositions
  • Do Domestic Partners Have Any Inheritance Rights?
  • Forced Heirship
  • Thinking about Disclaiming an Inheritance?
  • Inheritance Taxes under German Law
  • A Bequest vs an Inheritance under German Law
Alexander Brauns

Dipl.-Jur. Alexander Brauns LL.M. (UCLA), Attorney-at-Law California

Contact Ashford International Law P.C.

1717 K St NW
Suite 900
Washington, DC 20006, USA
+1 (202) 790-2500

1901 Avenue of the Stars, 2nd Floor
Los Angeles, CA 90067, USA
+1 (310) 985-3504

Maximilianstrasse 13
80539 Munich, Germany
+49 89 203006104
info@internationalestatelaw.com

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Contact Ashford International Law P.C.

1717 K St NW
Suite 900
Washington, DC 20006, USA
+1 (202) 790-2500

1901 Avenue of the Stars, 2nd Floor
Los Angeles, CA 90067, USA
+1 (310) 985-3504

Maximilianstrasse 13
80539 Munich, Germany
+49 89 203006104
info@internationalestatelaw.com

About this site

GermanyUSAlawtaxfinance.com is a comprehensive English-language resource on German estate and tax laws, and the probate process in Germany.

This guideline is authored by Ashford International Law P.C., a boutique law firm located in Washington, DC. Attorney Dr. Caroline Ashford is a member of the German bar (as well as the bars of several US jurisdictions) and advises US persons in German inheritance and tax matters.

The information provided on this site is intended for information purposes only. It does not represent legal advice. For a comprehensive evaluation of your individual situation please contact us at +1 (202) 790-2500 or at info@internationalestatelaw.com to book an Initial Consultation Package.

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