The Erbschafts-Navigator wizard uses German-law decision trees. The interface is localized; underlying recommendations describe German law.
Inheritance & succession in Bayern
Erbschaftsteuer (inheritance tax), Schenkungsteuer (gift tax) and succession planning in Bayern: competent authorities, Grunderwerbsteuer (real-estate transfer tax) rate, Notar (notary) system and state-specific particularities at a glance.
Grunderwerbsteuer
3,5 %
since 01.01.1997
Notar system
Nurnotariat
per BNotO
ErbSt Finanzaemter
6
specialised for inheritance tax
Inheritance tax law
Federal law
ErbStG, uniform across all states
Competent authorities in Bayern
For an inheritance event or a Schenkung in Bayern, the following offices are your contacts. The reporting obligation under § 30 ErbStG runs for 3 months from acquiring knowledge of the event.
Erbschaftsteuer-Finanzamt (tax office)
6 specialised Finanzaemter (German tax offices: Amberg, Eggenfelden, Hof, Kaufbeuren, Lohr a. Main, Nördlingen)[DE]
Competent for assessment and collection of inheritance and gift tax under § 35 ErbStG, in conjunction with the state-level competence ordinance.
Nachlassgericht (probate court)
Amtsgericht (German local court acting as Nachlassgericht / probate court) at the deceased's last domicile[DE]
Competent for opening wills, issuing certificates of inheritance and disclaimers under § 343 FamFG at the deceased's last habitual residence.
Notarkammer (chamber of notaries)
Landesnotarkammer Bayern (Bavarian Bar of German Notaries), Munich[DE]
Supervisory body and directory of all notaries for wills, Erbvertraege (inheritance contracts), gift contracts and real estate transfers.
Grunderwerbsteuer in Bayern: 3,5 %
The Grunderwerbsteuer in Bayern stands at 3,5 % of the purchase price or consideration (since 01.01.1997). The rate is set by the state and may deviate from rates of other Bundeslaender (range: 3.5 % in Bavaria up to 6.5 % in Brandenburg, NRW, Saarland and Schleswig-Holstein).
Relevant for succession planning: Acquisitions due to death (inheritance) and Schenkungen inter vivos are exempt from Grunderwerbsteuer under § 3 No. 2 GrEStG. Anyone transferring real estate as part of vorweggenommene Erbfolge (anticipated succession) avoids Grunderwerbsteuer. In the case of a sale below value (mixed gift), Grunderwerbsteuer applies only to the onerous portion.
Legal basis: GrEStG in conjunction with state law of Bayern. The rate may change through state legislation.
Nurnotariat in Bayern
In Bayern the Nurnotariat applies: notaries practise their office full-time and exclusively as notaries (§ 3 (1) BNotO). They are not simultaneously admitted as Rechtsanwaelte (attorneys). For you: your notary is specialised in notarisations and impartial.
Erbvertraege, notarised testaments and gift contracts involving real estate transfer require notarisation by statute (§ 2276 BGB, § 518 BGB, § 311b BGB).
Particularities of Bayern
Specifics: at 3.5 %, Bayern has the lowest Grunderwerbsteuer (German real estate transfer tax) rate of any Bundesland (German federal state) and is the only state that has not raised the rate since 1997. For Erbschaftsteuer purposes note that the Finanzamt responsible for Munich sits in Kaufbeuren, not in Munich itself. Bayern operates a strict Nurnotariat with a particularly clear separation between the legal profession and the notariat.[DE]
Freibetraege (tax-free allowances) for inheritance & gift
Freibetraege apply uniformly across Germany under § 16 ErbStG and are identical in Bayern to all other Bundeslaender. They renew every 10 years (§ 14 ErbStG).
Steuerklasse I
EUR 500,000
Spouse / registered civil partner
§ 16 (1) No. 1 ErbStG
Steuerklasse I
EUR 400,000
Children and stepchildren
§ 16 (1) No. 2 ErbStG
Steuerklasse I
EUR 200,000
Grandchildren (with predeceased parents: EUR 400,000)
§ 16 (1) No. 3 ErbStG
Steuerklasse II / III
EUR 20,000
Other acquirers (siblings, nephews, third parties)
§ 16 (1) No. 4-7 ErbStG
Important deadlines
These deadlines apply nationwide, including in Bayern. Missing a deadline can have substantial legal and financial consequences.
Erbausschlagung (disclaimer; abroad: 6 months)
§ 1944 BGB
Reporting to competent Erbschaftsteuer-Finanzamt
§ 30 ErbStG
Renewal of Freibetraege for Schenkungen
§ 14 ErbStG
Holding period for business assets (Regel-/Optionsverschonung)
§ 13a (6) ErbStG
Limitation for evaded inheritance tax
§ 169 (2) AO
Assess your situation in Bayern
Use the navigator for a personalised checklist with deadlines and Freibetraege.
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