Last updated: 7 Nov 2025
Germany–US Inheritance: Checklists & Documents
Use these bilingual-ready checklists to assemble an audit-proof evidence pack for Germany–US estates: authority documents, valuations (FMV & BewG), bank/KYC, §21 ErbStG foreign-tax credits, treaty memos, and data-room structure.
Services:
🇩🇪 Servizio tedesco per l'imposta di successione -
🇺🇸 Servizio imposte sul patrimonio/eredità negli Stati Uniti -
International executor
Contenuti
- 1) Master checklist (quick view)
- 2) Authority documents (probate / Erbschein / EU certificate)
- 3) Valuation exhibits (FMV & BewG) and reconciliations
- 4) Banks, brokers & KYC
- 5) §21 ErbStG credit evidence (per country)
- 6) Treaty memo & domicile/situs analysis
- 7) Data-room structure & file naming
- 8) Template list (what we provide)
- Le prossime tappe
1) Master checklist (quick view)
| Argomento | Documenti | Status | Owner |
|---|---|---|---|
| Authority | Will + opening record / Letters Testamentary; Erbschein / EU Certificate; apostille; certified translations | ⬜ To collect ⬜ In progress ⬜ Complete | Executor / Counsel |
| Inventario | Asset & debt list (by country & situs); date-of-death balances; property registers; share ledgers | ⬜ To collect ⬜ In progress ⬜ Complete | Esecutore |
| Valuations | Appraisals (RE, business, portfolios); FMV reports; BewG worksheets; reconciliation memo (FMV ↔ BewG) | ⬜ To collect ⬜ In progress ⬜ Complete | Valuer / Tax |
| Bank/KYC | Executor IDs; FATCA/CRS forms; estate account opening letters; distribution instructions | ⬜ To collect ⬜ In progress ⬜ Complete | Esecutore |
| US taxes | Form 706 + schedules; state returns; assessments; prova di pagamento (receipts, transcripts) | ⬜ To collect ⬜ In progress ⬜ Complete | US Tax |
| DE taxes | Per-beneficiary returns; allowance schedules; §13a/13b relief exhibits; §21 credit calculation | ⬜ To collect ⬜ In progress ⬜ Complete | DE Tax |
| Treaty & §21 | Domicile tie-breaker memo; asset-situs memo; country slices; §21 per-country credit worksheets | ⬜ To collect ⬜ In progress ⬜ Complete | Transfrontaliero |
2) Authority documents (probate / Erbschein / EU certificate)
- US: Petition & Order; Letters Testamentary/Amministrazione; ancillary probate where assets in other states; certified copies.
- Germania: Notarial will + opening record; Erbschein application & certificate; certified copies.
- EU (where applicable): EU Certificate of Succession for recognition in Member States (except DK/IE).
- Formalities: Apostille/legalization; sworn translations; ID & address proofs for executor/heirs.
3) Valuation exhibits (FMV & BewG) and reconciliations
- Immobili: US FMV appraisals; German BewG worksheets (comparative/capitalized earnings); rent rolls; land-register extracts.
- Business interests: IDW S 1 (or equivalent) reports; earnings multiples; cap structure; wage-sum & asset-mix tests for §§13a/13b.
- Titoli/cassa: Date-of-death statements; FX conversions; cost basis where needed.
- Bridge memo: Reconcile FMV to German taxable values per asset (show any reliefs or deductions).
4) Banks, brokers & KYC
- Authority pack (probate/Erbschein/EU certificate); certified & translated where required.
- Executor KYC: passports/IDs, proof of address, estate EIN/TIN if applicable; FATCA/CRS forms.
- Estate account opening letters; instructions for dividend/interest handling; FX policy for cross-currency distributions.
5) §21 ErbStG credit evidence (per country)
| Element | Content | Note |
|---|---|---|
| Foreign assessment | IRS Form 706 transcript/assessment; state assessment letters | Must correspond to assets taxed abroad |
| Proof of payment | Receipts, cleared bank statements, official confirmations | Required before German credit is granted |
| Situs memo | Mapping of assets to foreign jurisdiction (US-situs vs. DE-situs) | Match treaty allocation and German definitions |
| Allocation schedule | Per-asset/country “foreign slice” with value at death | Drives German “tax attributable” to that slice |
| German tax on slice | Computation of German tax attributable to each foreign slice | Credit = lower of foreign tax or this amount |
6) Treaty memo & domicile/situs analysis
- Domicile analysis: Permanent home, center of vital interests, habitual abode, nationality, MAP fallback.
- Situs rules: Real estate, business assets, securities, bank deposits, tangibles—mapped to DE/US under treaty.
- Outcome summary: Which country taxes worldwide; which provides credit; any exemptions.
Background pages: Treaty overview - Coordination & §21 credits
7) Data-room structure & file naming
Suggested folder tree
- 01_Authority
- 02_Inventory
- 03_Valuations
- US_FMV
- DE_BewG
- 04_Bank_KYC
- 05_US_Tax (706 / State)
- 06_DE_Tax (ErbSt per beneficiary)
- 07_Treaty_and_§21
- 01_Domicile_TieBreaker
- 02_Situs_Mapping
- 03_Country_Slices
- 04_Credit_Worksheets
- 99_Correspondence
File naming convention
YYYY-MM-DD_country_asset_doc-type_vN.lang.pdf
- Esempio: 2025-02-14_US_RealEstate_706-Appraisal_v1.en.pdf
- Esempio: 2025-03-01_DE_Immobilie_BewG-Wertermittlung_v2.de.pdf
- Esempio: 2025-04-20_US_Payment_IRS-Receipt_v1.en.pdf
8) Template list (what we provide)
- Master checklist (editable) – task owners, due dates, status.
- Inventory & situs workbook – asset-by-asset mapping (US/DE), FX, valuation sources.
- FMV ↔ BewG reconciliation memo – standardized outline with exhibits.
- §21 credit worksheets – per-country slice allocation and “German tax on slice”.
- Domicile tie-breaker memo – evidence index & conclusion matrix.
- Bank/KYC pack – cover letters for estate account opening, document list.
- Executor communications – bilingual letter templates for banks, registries, brokers.
Le prossime tappe
Get the editable pack
We share a complete, bilingual-ready template set and help you populate it with your data.
Also see foundation support: Foundation structuring - Foundation management