Deutscher Erbschaftssteuer-Service

Deutscher Erbschaftssteuer-Service

We support heirs, executors, and advisors with the Inheritance Tax Return, the required Determination Declarations (e.g., real property value, business property, shareholdings), and the marital accrued-gains calculation (§ 5 ErbStG).

All services in Germany are performed by Sesch Group GmbH WPG. For cross-border matters, we coordinate seamlessly with Sesch USA LLC.

Service Packages & Pricing

Transparent fixed fees per deliverable. You can combine items into bundles. Prices in EUR; VAT as applicable. All German services are rendered by Sesch Group GmbH WPG.

Inheritance Tax Return (ErbSt)

From straightforward to complex estates (independent of determinations).

  • Scoping & document checklist
  • Data preparation & return drafting
  • Electronic filing and correspondence
  • Assessment review & clarifications

from €1,950 (typical €1,950–€3,900)

Determination: Real Property Value

Per property (residential/commercial). Comparison, income, or cost approach.

  • Data intake & valuation-method mapping (BewG)
  • Declaration drafting & ELSTER filing
  • Assessment review

€650–€1,400 per property

Determination: Business Property

Sole proprietorships / partnerships.

  • Financials & valuation basis alignment (BewG)
  • Declaration drafting & ELSTER filing
  • Assessment review & relief options check

€1,800–€4,900 per business

Determination: Shareholdings

GmbH/AG stakes (esp. >25%).

  • Valuation documentation alignment (BewG)
  • Declaration drafting & ELSTER filing
  • Assessment review

€950–€2,700 per stake

Marital Accrued-Gains Calculation

Calculation of the hypothetical equalization claim (§ 5 ErbStG) with evidence pack.

  • Stichtag analysis & data reconciliation
  • Calculation & documentation
  • Integration into the ErbSt computation

€1,200–€2,900 per case

Bundle Options

Standard Bundle

Inheritance Tax Return + 1× Real Property Value determination

  • One dataset, one liaison
  • Preferential fixed fee

from €2,450

Real Estate Bundle

Inheritance Tax Return + up to 3× Real Property Value determinations

  • Coordinated multi-property handling
  • Assessment tracking & responses

from €3,450

Cross-Border Bundle

Inheritance Tax Return + determinations + accrued gains, incl. DE–US coordination

  • Alignment with Sesch USA LLC (treaty, basis, disclosures)
  • Consistent documentation across jurisdictions

from €5,900

* Price indications for typical scenarios. Final fixed fees follow a short scoping (15–30 mins), based on number of properties/stakes, documentation quality, deadlines, and any DE–US coordination. Invoicing by Sesch Group GmbH WPG.

Valuation Options

Wichtig: When you file a determination declaration, the tax office performs the valuation under the German Valuation Act (BewG) and issues a separate assessment. Our packages above cover the declaration preparation and e-filing. Independent valuation work is a separate engagement.

Valuation Check (add-on)

A quick, expert screen to assess whether a formal appraisal is likely to yield a lower value than BewG.

  • Short document review & call
  • Initial method plausibility (market vs. BewG)
  • Go/No-Go recommendation

€250–€480 (fixed fee)

Full Valuation / Appraisal

If the check suggests material savings potential, we scope a formal valuation as a separate proposal.

  • Real estate appraisal or business/share valuation
  • IDW/market-based approaches as appropriate
  • Usable for tax authority dialogue

Learn more about our valuation work: taxrep.us/valuation

We recommend pursuing a formal appraisal only when there is a credible path to a lower value than the BewG outcome (e.g., special property features, vacancies/defects, atypical yields, transaction comps, or business-specific risks).

What’s Included (Summary)

  • Inheritance Tax Return: Data intake, drafting, e-filing, correspondence, assessment review.
  • Determination Declarations:
    • Real Property Value (per property): BewG method mapping, declaration, ELSTER filing, assessment review.
    • Business Property (per business): financial alignment, declaration, ELSTER filing, relief options review.
    • Shareholdings (per stake): documentation alignment, declaration, ELSTER filing, assessment review.
  • Marital Accrued-Gains Calculation: Calculation & documentation; integration into the ErbSt computation.
  • Valuation add-ons: optional Valuation Check; full appraisal via separate proposal.
  • Optional: DE–US coordination (treaty, basis/step-up, US disclosures) via Sesch USA LLC.

FAQ

Does the tax office do the valuation?
Yes. Filing a determination declaration triggers a BewG valuation and a separate assessment by the tax office. Our declaration package covers the filing and follow-up; independent valuation work is separate.
When is a formal appraisal worthwhile?
When there is a realistic chance to reach a lower value than BewG — e.g., property-specific defects, prolonged vacancy, atypical yields, recent non-arm’s-length factors, or business-specific risks not captured by standard parameters. Start with our Valuation Check.
Who performs the work in Germany?
All German advisory, drafting and filings are performed by Sesch Group GmbH WPG. For U.S. alignment, we coordinate with Sesch USA LLC.
Are determinations billed separately?
Yes. Each determination (per property, per business, per shareholding) is a separate deliverable with its own fixed fee. Bundles offer preferential pricing.
Do you include the appraisal in package prices?
No. The packages cover declaration drafting and e-filing. The Valuation Check is an optional add-on; full appraisal work is offered under a separate proposal. See our valuation page.

Einen Vorschlag anfordern

Send us a short brief (estate overview, properties/shareholdings, deadlines). We’ll revert with a fixed-fee quote and timeline.

Start your request