Inheritance tax Spain–Germany
Inheritance Law in Spain and Germany
An estate involving Spain and Germany may create inheritance-tax obligations in more than one country. Tax residence, the location and nature of the assets and the relevant Spanish autonomous region are particularly important.
When can Spanish inheritance tax arise?
Spanish inheritance tax can arise where an heir is tax resident in Spain or inherits assets or rights situated in Spain, such as Spanish real estate.
Catalonia
Catalonia has its own rules within the Spanish inheritance-tax system. Reductions and tax relief may apply depending on factors including the relationship to the deceased and the value of the inheritance.
The tax therefore has to be calculated individually.
Spain and Germany
There is no specific bilateral inheritance-tax treaty between Germany and Spain. Where both States tax the same succession, the domestic rules of each State for taking foreign tax into account must therefore be examined.
Deadline
In Catalonia the general deadline is six months from the date of death. An extension must generally be requested within the first five months.
How we can help
We calculate and file Spanish inheritance tax and coordinate the tax process with the legal administration of the estate.