Inheritance tax for family homes: When does the tax exemption really apply?
10.09.2025 um 17:16 Uhr
Tax exemption for the inherited home – but only for proper owner-occupation
Anyone who inherits a family home can be exempt from inheritance tax under certain conditions. The legislator presupposes that the home is used by the owner without delay. But what does “without delay” really mean? And how long can the mother, for example, continue to live in the house without forfeiting the tax exemption?
Self-use is mandatory – but not always possible immediately
If you inherit a family home as a child, this acquisition may be tax-free under Section 13 (1) (4c) of the Inheritance Tax Act. The prerequisite is that you move into the inherited home yourself, without undue delay. As a rule, a period of around six months after the inheritance is considered reasonable. However, legal hurdles may prevent you from moving in immediately.
This was the case before the Lower Saxony Fiscal Court (judgment of May 14, 2025 – 3 K 80/24):
The heir was initially not allowed to move in because his mother had been granted a right of residence in her will. It was only when she left the house that the son was able to move in. That was almost 24 months after the father’s death.
The court confirmed:
Nevertheless, the move was in good time. This is because immediate owner-occupation only begins when the heir is legally able to do so.
- To the full judgment at FG Niedersachsen
https://voris.wolterskluwer-online.de/browse/document/d672afbb-d869-43da-897a-9d28f3ea8d39
Why individual cases are decisive
Although the tax authorities often set rigid deadlines, the courts take a different view.
It is important that you as the heir record your intention to use the property yourself in writing and provide clear evidence of the reasons for later use. If, for example, renovations are necessary or another person has a right of residence, the start of the tax exemption is automatically postponed.
Our tip: Save tax with good preparation
The subject of inheritance tax is complex, especially when it comes to family homes. Anyone who makes mistakes here or is unaware of deadlines often gives away tens of thousands of euros to the tax office.
- Our advice: Prepare yourself well or, even better, use the appropriate legal documents for inheritance tax from our store. In the store you will find templates and samples for the most important applications and case constellations:
View all legal documents on inheritance tax here
Conclusion
The inheritance tax exemption for a family home is not a sure-fire success. But with clear planning, good documentation and legal protection, you can save a lot of money. And if it takes longer to move in: as long as you are not at fault for delaying, your claim will remain valid.
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