{"id":3219,"date":"2019-10-22T15:36:50","date_gmt":"2019-10-22T13:36:50","guid":{"rendered":"https:\/\/www.steuerberaterin-huber.de\/2019\/10\/ist-eine-festzusetzende-oder-bereits-festgesetzte-erbschaft-oder-schenkungsteuer-immer-sofort-faellig\/"},"modified":"2021-02-08T20:56:05","modified_gmt":"2021-02-08T19:56:05","slug":"is-an-inheritance-or-gift-tax-to-be-assessed-or-already-assessed-always-due-immediately","status":"publish","type":"post","link":"https:\/\/www.steuerberaterin-huber.de\/en\/is-an-inheritance-or-gift-tax-to-be-assessed-or-already-assessed-always-due-immediately\/","title":{"rendered":"Is an inheritance or gift tax to be assessed or already assessed always due immediately?"},"content":{"rendered":"\n\"Erbschafts-With inheritances or gifts, it is initially quite often not considered that tax authorities might also want their share of the acquisition. At this point, a possible joy about received assets is diminished again very quickly. But is a tax to be determined under the Inheritance Tax Act always due immediately?\n\n

With offices in Munich and Deggendorf, our tax consultancy supports our clients in the preparation of inheritance and gift tax declarations. Our tax consultants in Munich and Deggendorf advise, design, optimize and check in advance when preparing the corresponding tax return whether a deferral option is possible.<\/p>\n\n\n

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Acquisition of privileged assets according to \u00a713b ErbStG<\/u><\/strong><\/p>\n<\/div>\n

The legislature provides relief in the payment of gift or inheritance tax for certain types of acquisitions. \u00a7 28 ErbStG was initially only introduced to promote the acquisition of business assets or of agricultural and forestry assets by deferring the inheritance and gift tax that would then become due. From July 1st, 2016 on there is only the possibility of an application-dependent deferral of the applicable tax if you acquire privileged assets within the meaning of \u00a7 13b (2) ErbStG upon death.<\/p>\n

The eligible assets include:<\/p>\n