The Erbschafts-Navigator wizard uses German-law decision trees. The interface is localized; underlying recommendations describe German law.
Inheritance & succession in Sachsen-Anhalt
Erbschaftsteuer (inheritance tax), Schenkungsteuer (gift tax) and succession planning in Sachsen-Anhalt: competent authorities, Grunderwerbsteuer (real-estate transfer tax) rate, Notar (notary) system and state-specific particularities at a glance.
Grunderwerbsteuer
5,0 %
since 01.03.2012
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 Sachsen-Anhalt
For an inheritance event or a Schenkung in Sachsen-Anhalt, 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 Staßfurt (central German tax office for Erbschaftsteuer for all of Sachsen-Anhalt)[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 Sachsen-Anhalt (Bar of German Notaries), Halle (Saale)[DE]
Supervisory body and directory of all notaries for wills, Erbvertraege (inheritance contracts), gift contracts and real estate transfers.
Grunderwerbsteuer in Sachsen-Anhalt: 5,0 %
The Grunderwerbsteuer in Sachsen-Anhalt stands at 5,0 % of the purchase price or consideration (since 01.03.2012). 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 Sachsen-Anhalt. The rate may change through state legislation.
Nurnotariat in Sachsen-Anhalt
In Sachsen-Anhalt 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 Sachsen-Anhalt
Specifics: Sachsen-Anhalt has centralised Erbschaftsteuer (German inheritance tax) administration at the Finanzamt Staßfurt. For agricultural businesses in Sachsen-Anhalt the valuation of land under the Bewertungsgesetz (BewG, German Valuation Code) is particularly relevant because local benchmark land values have risen considerably in recent years.[DE]
Freibetraege (tax-free allowances) for inheritance & gift
Freibetraege apply uniformly across Germany under § 16 ErbStG and are identical in Sachsen-Anhalt 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 Sachsen-Anhalt. 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 Sachsen-Anhalt
Use the navigator for a personalised checklist with deadlines and Freibetraege.
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