The Erbschafts-Navigator wizard uses German-law decision trees. The interface is localized; underlying recommendations describe German law.
Inheritance & succession in Niedersachsen
Erbschaftsteuer (inheritance tax), Schenkungsteuer (gift tax) and succession planning in Niedersachsen: competent authorities, Grunderwerbsteuer (real-estate transfer tax) rate, Notar (notary) system and state-specific particularities at a glance.
Grunderwerbsteuer
5,0 %
since 01.01.2014
Notar system
Anwaltsnotariat
per BNotO
ErbSt Finanzaemter
8
specialised for inheritance tax
Inheritance tax law
Federal law
ErbStG, uniform across all states
Competent authorities in Niedersachsen
For an inheritance event or a Schenkung in Niedersachsen, 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)
8 specialised Finanzaemter (German tax offices: Hannover-Mitte, Braunschweig, Oldenburg, Osnabrück and others)[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)
Notarkammer Niedersachsen (Bar of German Notaries), Celle[DE]
Supervisory body and directory of all notaries for wills, Erbvertraege (inheritance contracts), gift contracts and real estate transfers.
Grunderwerbsteuer in Niedersachsen: 5,0 %
The Grunderwerbsteuer in Niedersachsen stands at 5,0 % of the purchase price or consideration (since 01.01.2014). 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 Niedersachsen. The rate may change through state legislation.
Anwaltsnotariat in Niedersachsen
In Niedersachsen 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 Niedersachsen
Specifics: with 8 Finanzaemter Niedersachsen has a strongly decentralised Erbschaftsteuer (German inheritance tax) administration. Under the Anwaltsnotariat, notaries are admitted to practise as attorneys at the same time. Where farming businesses in Niedersachsen are passed on, the Höfeordnung (HöfeO, German farm-succession statute) must be observed; it provides a separate line of succession for farms that deviates from general inheritance law.[DE]
Freibetraege (tax-free allowances) for inheritance & gift
Freibetraege apply uniformly across Germany under § 16 ErbStG and are identical in Niedersachsen 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 Niedersachsen. 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 Niedersachsen
Use the navigator for a personalised checklist with deadlines and Freibetraege.
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