If you have questions about inheritance tax involving the United States
and want to avoid unnecessary taxes, please call us directly.
German–American inheritance cases are particularly complex and require expert tax advice to ensure that no potential tax pitfalls are overlooked.
Below are the most important aspects and services we offer in this area.
Heirs in Germany, Deceased in the USA
Unlimited inheritance tax liability in Germany::
The entire inheritance is subject to German inheritance tax.
Deceased in the USA, Heirs in Germany
Unlimited inheritance tax liability in Germany:
Here too, the entire inheritance is subject to German inheritance tax.
Deceased and/or Heirs in the USA,
With the Inheritance Located
Wholly or Partly in Germany
Limited inheritance tax liability in Germany:
Only certain assets located in Germany are subject to inheritance tax, such as domestic real estate, business assets and shares in companies.
Comprehensive Advice and Representation
Representation Before the Tax Authorities:
We handle all communication with and representation before the German tax authorities.
Preparation of Inheritance Tax Returns:
We prepare your inheritance tax return and ensure that it is submitted correctly and in full.
Tax-Efficient Valuation:
If the inheritance includes real estate or business assets, we carry out a tax-efficient valuation of these assets.
Avoiding Double Taxation:
We specialise in preventing double taxation and reducing inheritance tax as much as possible, or avoiding it altogether where legally possible.
To prevent inheritances from being taxed twice,
Germany and the USA have concluded a double taxation agreement.
Hergen Kassuba advises you on the application of this agreement
and helps you make the best possible use of the available tax benefits.
Taxation of Worldwide Estates Based on the Residence Principle
Exceptions for US Citizens
Taxation Based on the Location of Assets
Special Provisions for Individuals Moving Abroad
Avoiding Double Taxation Through Tax Credits
Tax Relief for Surviving Spouses
Taxation of US Trusts
Taxation of Assets Transferred to a US Trust
Taxation of Distributions to Intermediate Beneficiaries During the Lifetime of a US Trust
Avoiding German Taxation of Distributions by Moving Abroad in the Case of Non-Transparent Trusts
Taxation of Assets Received Upon the Termination of a US Trust (Testamentary Trust)
Our advisory services cover not only inheritances but also
gifts and general tax matters involving Germany and the USA.
These include:
Advice on Gifts Involving the USA
Advice on Income Tax Matters and German International Tax Law
Application of the German–American Double Taxation Agreement to Income Taxes
Advice on a Potential Move from Germany to the USA, Particularly to Avoid the High Risk of Double Taxation
Tax Exemptions
We also advise you on tax exemptions for pensions, retirement benefits and similar income.
Contact and Advice
We also offer our advisory services via Zoom, providing flexible support regardless of your location
Arrange an Appointment Today
Let us provide you with comprehensive advice so that you are well prepared in all tax matters and avoid unpleasant surprises.
We look forward to assisting you!
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+49 421 566 420 0
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