Vereinigte Staaten–Deutschland
Nachlass und Schenkungen
Inheritances and gifts between the United States and Germany can trigger tax, reporting and documentation obligations in both countries. Citizenship, residence, domicile, asset location, family relationship and the type of property transferred all matter.
Übersicht
One transfer can create obligations in both countries
U.S. estate and gift tax and German inheritance and gift tax use different connecting factors. The analysis should therefore start with the donor, decedent and recipient — not simply with the location of the bank account or brokerage account.
The United States and Germany also have an estate and gift tax treaty. Treaty relief can be important where both systems apply to the same transfer. Separate information-reporting obligations may still remain even where little or no tax is ultimately due.
Das gleiche Thema aus deutscher Sicht betrachten
The German TaxRep page focuses on German inheritance and gift tax, German residence rules, German-situs assets and German filing obligations.
Häufige Situationen
Start with who transfers what to whom
U.S. person inherits from Germany
German inheritance tax, U.S. reporting and the basis of inherited assets should be reviewed together.
Situation anzeigenGerman resident inherits from the United States
U.S. estate-tax exposure and German inheritance tax can overlap, depending on the decedent, recipient and assets involved.
Situation anzeigenU.S. person receives a large gift from Germany
The gift may create U.S. foreign-gift reporting even where the recipient does not owe U.S. gift tax.
Situation anzeigenU.S. person makes a gift to a German resident
U.S. gift-tax rules and German gift-tax exposure should be coordinated before the transfer is completed.
Situation anzeigenGerman real estate inherited by a U.S. person
German inheritance tax, ownership registration, future rental income and later sale planning may all become relevant.
Situation anzeigenGerman GmbH shares inherited or gifted to a U.S. person
German transfer-tax rules can interact with U.S. basis, foreign-company reporting and later shareholder taxation.
Situation anzeigenSchlüsselfragen
What has to be checked before reporting or transferring assets?
Can Germany tax an inheritance even if the heir lives in the U.S.?
Yes, potentially. German inheritance-tax exposure depends on the connecting factors of the decedent, donor, recipient and the assets involved.
Can a foreign gift be reportable in the U.S.?
Yes. A U.S. person receiving a sufficiently large gift or bequest from a foreign person may have Form 3520 reporting even where the transfer itself is not subject to U.S. gift tax in the recipient's hands.
Is there a U.S.–Germany estate and gift tax treaty?
Yes. The treaty can affect situs, credits and double-tax relief where both countries' transfer-tax systems apply.
Does German inheritance tax only apply to German assets?
Not necessarily. German unlimited inheritance or gift tax can extend to the entire transfer where the statutory personal connecting factors are met.
Do inheritances have to be reported quickly in Germany?
German law contains acquisition-notification rules and exceptions. Cross-border assets, real estate and business interests should be checked carefully.
Why does basis documentation matter?
The tax value used for inheritance or estate tax is not always the same as the income-tax basis used for a later sale. Valuation and basis records should therefore be preserved separately.
Technische Anleitungen
Detailed U.S.–Germany estate and gift guides
U.S. person inheriting from Germany
German inheritance tax, U.S. reporting and basis documentation.
Anleitung lesenForeign gifts and inheritances received by U.S. persons
When foreign transfers can create U.S. information-reporting obligations.
Anleitung lesenU.S. estate tax for German residents
U.S.-situated property, treaty protection and estate-tax filing.
Anleitung lesenU.S.–Germany estate and gift tax treaty
How treaty rules can coordinate overlapping transfer taxes.
Anleitung lesenGerman property inherited by a U.S. person
Inheritance tax, ownership, rental income and later disposal.
Anleitung lesenGerman GmbH shares received by inheritance or gift
German transfer tax and U.S. foreign-company consequences.
Anleitung lesenGerman inheritance and gift tax notification
When a cross-border acquisition may have to be reported in Germany.
Anleitung lesenCross-border gifting before a move
Residence, domicile, exemptions, reporting and timing should be reviewed before the transfer.
Anleitung lesenZweiseitige Führung
Weiter mit der Perspektive von TaxRep Deutschland
Erbschaft & Schenkung
German tax perspective on cross-border inheritances and gifts.
taxrep.de öffnenUnternehmen und Beteiligungen
Company interests and shareholder reporting after a transfer.
Explore businessesLiegenschaften
Property ownership, rental income and later sale after inheritance.
Explore real estateVereinigte Staaten–Deutschland
Zurück zum vollständigen Informationsportal zum grenzüberschreitenden Steuerrecht zwischen den USA und Deutschland.
Zurück zu HubU.S.–Germany Estate & Gift Tax Advice
Planning or receiving a cross-border inheritance or gift?
We coordinate U.S. estate and gift tax, German inheritance and gift tax, treaty relief and the related reporting obligations.
Discuss your estate or gift situation