Yes, but only if the decedent was resident in Germany or a EU-member state
Under German inheritance tax law (Erbschaftsteuer), the beneficiaries may claim an additional German tax relief for property of the deceased used as the family home (Familienheim), if the deceased gives said property to offspring (children or grandchildren), see section 13 para. 1 nr. 4 German Inheritance and Gift Tax Act (link).
However, this additional German inheritance tax relief is only available, if the home of the deceased was located in Germany or a member state of the European Union. Thus, post Brexit, this additional exemption is lost. More on the German inheritance tax regulations see here
Thus, the German inheritance tax authorities do not grant a the German residential nil rate band if the deceased had his / her family home in Britain (i.e. outside the EU).
What to do if a relative dies in Germany
When a relative dies abroad, the very different European probate procedures, foreign succession laws and the language barrier cause additional distress in already very difficult times. Graf & Partners specialises in UK-German bereavement matters since 2003 and is ready to guide you through the legal, tax and practical problems of an international inheritance situation.
Private Client Services for German Bereavement Cases
If a British citizen dies in Germany without leaving next of kin in the same country, the UK relatives or friends have to deal not only with the legal and tax aspects, but also with very practical matters like:
- How do I find all the relevant information about bank accounts, property, debts etc.?
- How can I protect the property situated in Germany?
- How can I sell German property? Is this possible from the UK or do I have to travel abroad?
Graf & Partners has decades of experience assisting UK relatives with all these legal and practical matters. For additional information download our free brochure German Probate:
or contact us by email info@grafpartner.com or phone ++49 941 463 7070.
