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If you have questions about federal estate tax in the USA
and want to avoid unnecessary taxes, call us directly.
Wenn Sie mit amerikanischem Bezug
Fragen zur Erbschaftsteuer haben und
unnötige Steuern vermeiden wollen, rufen Sie direkt an.
German-American inheritance cases are particularly complex and require sound tax advice to ensure that no tax pitfalls are overlooked. Here are the most important aspects and services we offer in this context:
Heirs in Germany, testators in the USA
Unlimited inheritance tax liability in Germany:
The entire inheritance is subject to German inheritance tax.
Testator in the USA, heirs in Germany
Unlimited inheritance tax liability in Germany:
Here too, the entire inheritance is subject to German inheritance tax.
Testator and/or heirs in the USA,
Inheritance in whole or in part in Germany
Limited inheritance tax liability in Germany:
Only certain assets in Germany are subject to inheritance tax, such as domestic real estate, business assets and shares in corporations.
Comprehensive advice and representation
Representation before the tax authorities:
We take care of all communication and representation before the German tax authorities.
Preparation of the inheritance tax return:
We prepare your inheritance tax return and ensure that it is submitted correctly and in full.
Tax-efficient valuation:
If real estate or business assets are part of the inheritance, we take care of the tax-efficient valuation of these assets.
Avoidance of double taxation:
We specialize in avoiding double taxation and reducing or completely avoiding inheritance tax wherever possible.
In order to avoid double taxation of inheritances,
Germany and the USA have concluded a double taxation agreement.
Hergen Kassuba advises you on the application of this agreement and helps you to make optimum use of the tax advantages.
Taxation of the worldwide estate according to the residence principle
Exceptions for US citizens (U.S. citizens)
Taxation on the basis of the location principle
Special regulations for expatriates
Avoidance of double taxation through imputation
Relief for surviving spouses
Taxation of US trusts
Taxation of the transfer of assets to a US trust
Taxation of distributions to “intermediate beneficiaries” during the existence of a US trust
Avoidance of German taxation of distributions due to departure of non-transparent trusts
Taxation of the acquisition on dissolution of a US trust (testamentary trust)
Our advisory services cover not only inheritances, but also gifts and general tax issues relating to Germany and the USA. This includes:
Advice on gifts with a connection to the USA
Advice on income tax issues and German foreign tax law
Application of the German-US double taxation treaty in income tax matters
Advice on possible relocation from Germany to the USA, in particular to avoid the high risk of double taxation
Tax exemptions
We can also advise you on tax exemptions for pensions, annuities and similar income.
Contact and advice
We also offer our consulting services via Zoom to provide you with flexible and location-independent support.
Make an appointment today
Let us provide you with comprehensive advice so that you are optimally protected in all tax matters and do not experience any unpleasant surprises. We look forward to supporting you!
Or you can call us
+49 421 566 420 0