The Erbschafts-Navigator wizard uses German-law decision trees. The interface is localized; underlying recommendations describe German law.
Inheritance & succession in Thüringen
Erbschaftsteuer (inheritance tax), Schenkungsteuer (gift tax) and succession planning in Thüringen: competent authorities, Grunderwerbsteuer (real-estate transfer tax) rate, Notar (notary) system and state-specific particularities at a glance.
Grunderwerbsteuer
5,0 %
since 01.01.2024
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 Thüringen
For an inheritance event or a Schenkung in Thüringen, 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 Gotha (central German tax office for Erbschaftsteuer for all of Thüringen)[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 Thüringen (Thuringian Bar of German Notaries), Erfurt[DE]
Supervisory body and directory of all notaries for wills, Erbvertraege (inheritance contracts), gift contracts and real estate transfers.
Grunderwerbsteuer in Thüringen: 5,0 %
The Grunderwerbsteuer in Thüringen stands at 5,0 % of the purchase price or consideration (since 01.01.2024). 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 Thüringen. The rate may change through state legislation.
Nurnotariat in Thüringen
In Thüringen 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 Thüringen
Specifics: Thüringen is the only Bundesland (German federal state) to have cut the Grunderwerbsteuer (German real estate transfer tax): on 01.01.2024 the rate was reduced from 6.5 % to 5.0 %. All Erbschaftsteuer (German inheritance tax) matters are processed centrally by the Finanzamt Gotha.[DE]
Freibetraege (tax-free allowances) for inheritance & gift
Freibetraege apply uniformly across Germany under § 16 ErbStG and are identical in Thüringen 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 Thüringen. 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 Thüringen
Use the navigator for a personalised checklist with deadlines and Freibetraege.
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