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The German-American inheritance case​

Der deutsch-amerikanische Erbfall

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:

Which cases are these?

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.

Our services

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.

Advice via video conference? With pleasure!

Double taxation agreement Germany-USA

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

We also advise you via ZOOM

Advice on 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)

Holistic advice

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

Call us before you lose a lot of money!

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!

Request a free basic analysis now!

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+49 421 566 420 0

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