Which tax deadlines apply after an inheritance?

As at: June 2026 · ← back to the guide

The answer first. What is time-critical in an inheritance is above all the notice to the tax office — it is, as a rule, due within three months and is only a notification, not the tax return. The tax office requests the return separately, where any tax arises at all. You therefore do not have to decide about the house in haste for tax reasons.

Whoever acquires by reason of death must notify the tax office of the acquisition — as a rule within three months. This is an informal notification, not a detailed return. In many cases banks, insurers, as well as notaries and courts also report the inheritance, so that the tax office gains knowledge in any event.

This early deadline sounds tight, but is well manageable. It concerns the notice, not a sale — which is the most important distinction for not falling into false haste.

You only have to submit a full inheritance-tax return if the tax office requests it. It then sets a deadline (at least one month), which can, on application, generally be extended. Not every inheritance leads to tax at all — whether any arises depends on allowances, the family relationship and value.

You therefore do not have to file a return of your own accord, but can await the request and prepare calmly in the meantime. Whoever orders the documents early in any case has the return together quickly later.

How high any inheritance tax turns out to be depends above all on the family relationship: the closer the relationship, the higher the allowance and the more favourable the rate. Only the value above the allowance is taxed. We deliberately do not name specific amounts off the cuff — that is a matter for tax advice.

Our task is that the tax questions reach the right people in good time and that you do not come under pressure through lack of knowledge.

For inheritance tax, the property is valued as well. A self-used family home can, under certain conditions, be tax-privileged. And on a later sale the so-called speculation period (for property, as a rule ten years) can play a role — decisive here is usually the acquisition date of the deceased, not the inheritance.

These points can be shaped, but they belong in expert hands. Whoever clarifies them early avoids costly surprises — and gains room for a calm decision.

One worry often surfaces: do we have to sell the house just to be able to pay the inheritance tax? In many cases, no. Under certain conditions the tax office can, on application, defer the tax attributable to a property, so that the heirs do not have to sell it solely to pay the tax. The deferral is tied to conditions and is not automatic; it must be applied for and justified.

Whether this is possible in your case, and which conditions apply, is clarified by tax advice. What matters is to raise the question early — and not to be pushed into a hasty sale by the mere prospect of a tax.

Inheritance tax attaches to the acquisition of each individual person. Each co-heir is considered with their own share, their own allowance and their own family relationship to the deceased. There is therefore no single “tax of the community of heirs”, but as many assessments as there are heirs.

That sounds more laborious than it is — but is often a relief, because close relatives bring high allowances with them. Whoever knows early how their own acquisition is classified can decide more calmly whether to keep or sell the house. The exact attribution is handled by tax advice.

In practice it helps to gather the key documents early — such as the values of the estate, gifts of recent years and the family relationships — and to involve tax advice in good time. Then any tax can be declared calmly and completely, rather than under time pressure. The tax side thus remains a formality and does not push itself ahead of the real question of what is to happen with the house.

This article provides orientation and does not replace legal or tax advice; in your individual case, those entitled to give it — a tax adviser, lawyer or notary — will clarify it.