The Erbschafts-Navigator wizard uses German-law decision trees. The interface is localized; underlying recommendations describe German law.
Inheritance & succession in Brandenburg
Erbschaftsteuer (inheritance tax), Schenkungsteuer (gift tax) and succession planning in Brandenburg: competent authorities, Grunderwerbsteuer (real-estate transfer tax) rate, Notar (notary) system and state-specific particularities at a glance.
Grunderwerbsteuer
6,5 %
since 01.07.2015
Notar system
Nurnotariat
per BNotO
ErbSt Finanzaemter
1
specialised for inheritance tax
Inheritance tax law
Federal law
ErbStG, uniform across all states
Competent authorities in Brandenburg
For an inheritance event or a Schenkung in Brandenburg, 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)
Finanzamt Frankfurt (Oder) (central German tax office for Erbschaftsteuer for all of Brandenburg)[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)
Brandenburgische Notarkammer (Brandenburg Bar of German Notaries), Potsdam[DE]
Supervisory body and directory of all notaries for wills, Erbvertraege (inheritance contracts), gift contracts and real estate transfers.
Grunderwerbsteuer in Brandenburg: 6,5 %
The Grunderwerbsteuer in Brandenburg stands at 6,5 % of the purchase price or consideration (since 01.07.2015). 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 Brandenburg. The rate may change through state legislation.
Nurnotariat in Brandenburg
In Brandenburg 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 Brandenburg
Specifics: at 6.5 % Brandenburg applies the maximum Grunderwerbsteuer (German real estate transfer tax) rate. All Erbschaftsteuer (German inheritance tax) matters are processed centrally by the Finanzamt Frankfurt (Oder). For real estate transfers in the wider Berlin commuter belt the high Grunderwerbsteuer is a material cost factor, which can be avoided through anticipated succession by Schenkung (lifetime gift).[DE]
Freibetraege (tax-free allowances) for inheritance & gift
Freibetraege apply uniformly across Germany under § 16 ErbStG and are identical in Brandenburg 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 Brandenburg. 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 Brandenburg
Use the navigator for a personalised checklist with deadlines and Freibetraege.
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