États-Unis-Allemagne
Successions et donations
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.
Vue d'ensemble
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.
Aborder ce même sujet du point de vue allemand
The German TaxRep page focuses on German inheritance and gift tax, German residence rules, German-situs assets and German filing obligations.
Situations courantes
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.
Voir la situationGerman 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.
Voir la situationU.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.
Voir la situationU.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.
Voir la situationGerman real estate inherited by a U.S. person
German inheritance tax, ownership registration, future rental income and later sale planning may all become relevant.
Voir la situationGerman 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.
Voir la situationQuestions clés
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.
Guides techniques
Detailed U.S.–Germany estate and gift guides
U.S. person inheriting from Germany
German inheritance tax, U.S. reporting and basis documentation.
Lire le guideForeign gifts and inheritances received by U.S. persons
When foreign transfers can create U.S. information-reporting obligations.
Lire le guideU.S. estate tax for German residents
U.S.-situated property, treaty protection and estate-tax filing.
Lire le guideU.S.–Germany estate and gift tax treaty
How treaty rules can coordinate overlapping transfer taxes.
Lire le guideGerman property inherited by a U.S. person
Inheritance tax, ownership, rental income and later disposal.
Lire le guideGerman GmbH shares received by inheritance or gift
German transfer tax and U.S. foreign-company consequences.
Lire le guideGerman inheritance and gift tax notification
When a cross-border acquisition may have to be reported in Germany.
Lire le guideCross-border gifting before a move
Residence, domicile, exemptions, reporting and timing should be reviewed before the transfer.
Lire le guideAccompagnement bidirectionnel
Poursuivre avec le point de vue de TaxRep en Allemagne
Erbschaft & Schenkung
German tax perspective on cross-border inheritances and gifts.
Accéder à taxrep.deEntreprises et participations
Company interests and shareholder reporting after a transfer.
Explore businessesImmobilier
Property ownership, rental income and later sale after inheritance.
Explore real estateÉtats-Unis-Allemagne
Retour à la page complète consacrée à la fiscalité transfrontalière entre les États-Unis et l'Allemagne.
Retour au 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