{"id":1110,"date":"2026-09-03T09:29:39","date_gmt":"2026-09-03T07:29:39","guid":{"rendered":"https:\/\/heisterborg.getbright.nl\/nieuwsartikelen\/erf-en-schenkbelasting-in-duitsland-voorkom-dubbele-heffing\/"},"modified":"2026-09-14T09:48:08","modified_gmt":"2026-09-14T07:48:08","slug":"inheritance-and-gift-tax-in-germany-avoid-double-taxation","status":"publish","type":"news_pt","link":"https:\/\/heisterborg.getbright.nl\/en\/news\/inheritance-and-gift-tax-in-germany-avoid-double-taxation\/","title":{"rendered":"Inheritance and gift tax in Germany: avoid double taxation"},"content":{"rendered":"\r\n
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\r\n Inheritance and gift tax in Germany: avoid double taxation <\/h1>\r\n
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More and more Dutch people live, work, or do business partly in Germany. Does this also apply to you and do you have assets, real estate, or business interests in Germany? Then you will quickly encounter German inheritance and gift tax (Erbschaft- und Schenkungsteuer) when receiving a gift or inheritance. Because there is no tax treaty between the Netherlands and Germany to prevent double taxation (DBA) for inheritance and gift tax, double taxation is a risk. This blog post explains how to avoid this and what exemptions and planning options are available.<\/p>\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n<\/section>\n\n\r\n

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\r\n No tax treaty: risk of double taxation <\/h2>\r\n \r\n <\/div>\r\n \r\n
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There is no treaty between Germany and the Netherlands to prevent double inheritance and gift tax. Therefore, both countries can levy tax on the same acquisition. For example, if a Dutch heir inherits a home from a German parent, or if an entrepreneur transfers their German GmbH to a child in the Netherlands.<\/p>\n

Germany does have a settlement option ( \u00a7 21 ErbStG<\/strong> ), but it only works if:<\/p>\n