The Erbschafts-Navigator wizard uses German-law decision trees. The interface is localized; underlying recommendations describe German law.
Inheritance & succession in Bremen
Erbschaftsteuer (inheritance tax), Schenkungsteuer (gift tax) and succession planning in Bremen: competent authorities, Grunderwerbsteuer (real-estate transfer tax) rate, Notar (notary) system and state-specific particularities at a glance.
Grunderwerbsteuer
5,5 %
since 01.07.2025
Notar system
Anwaltsnotariat
per BNotO
ErbSt Finanzaemter
1
specialised for inheritance tax
Inheritance tax law
Federal law
ErbStG, uniform across all states
Competent authorities in Bremen
For an inheritance event or a Schenkung in Bremen, 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 Bremerhaven (central German tax office for Erbschaftsteuer for Bremen and Bremerhaven)[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 Bremen or Amtsgericht Bremerhaven (German local court acting as Nachlassgericht / probate court)[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)
Bremer Notarkammer (Bremen Bar of German Notaries)[DE]
Supervisory body and directory of all notaries for wills, Erbvertraege (inheritance contracts), gift contracts and real estate transfers.
Grunderwerbsteuer in Bremen: 5,5 %
The Grunderwerbsteuer in Bremen stands at 5,5 % of the purchase price or consideration (since 01.07.2025). 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 Bremen. The rate may change through state legislation.
Anwaltsnotariat in Bremen
In Bremen the Anwaltsnotariat applies: notaries are simultaneously admitted as Rechtsanwaelte (§ 3 (2) BNotO). They advise clients as attorneys and notarise at the same time. However, an Anwaltsnotar may not provide attorney advice and notarise in the same matter (§ 45 BeurkG).
In succession planning it may be appropriate to choose the notarising notary separately from the attorney to avoid conflicts of interest.
Particularities of Bremen
Specifics: Bremen raised the Grunderwerbsteuer (German real estate transfer tax) from 5.0 % to 5.5 % on 01.07.2025 (Senate decision of 03.12.2024). The competent Erbschaftsteuer-Finanzamt is located in Bremerhaven, not in the city of Bremen. Under the Anwaltsnotariat, notaries practise simultaneously as attorneys.[DE]
Freibetraege (tax-free allowances) for inheritance & gift
Freibetraege apply uniformly across Germany under § 16 ErbStG and are identical in Bremen 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 Bremen. 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 Bremen
Use the navigator for a personalised checklist with deadlines and Freibetraege.
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