Inheritance tax: Update on the test case

The Federal Constitutional Court is examining in a test case whether inheritance tax is unconstitutional. There is no ruling yet, but the tax office is still demanding your money!
Published by Patricia Lederer 07.02.2025 um 01:59 Uhr

Inheritance tax: First sample objection, then enforcement protection!

Make the sample objection – this is your first step in defending yourself!

Why is the model objection so important?

  • Keeps your case open until the Federal Constitutional Court has ruled
  • Prevents your tax assessment from becoming legally binding
  • You protect your money if inheritance tax is declared unconstitutional

But be careful: Some tax offices accept the sample objection but still demand payment! In this case, you need to apply for enforcement protection to protect your account from being blocked, seized or mortgaged.

This is how it works:

1️⃣ Submit the sample objection to your tax assessment notice (only 1 month time!)
2️⃣ If the tax office still wants money: apply for enforcement protection
3️⃣ Relax and wait until the Federal Constitutional Court decides

Important: Without a sample objection, you can no longer defend yourself against inheritance tax! Secure your rights while you still can.

Act now & protect your inheritance!

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Foto Patricia Lederer
Patricia Lederer
Author and managing director of PepperPapers

Patricia Lederer is a specialist lawyer for tax law, commercial and corporate law. Lederer specializes in national and international tax law and criminal tax law. She works in the areas of tax audits, tax investigations and represents clients in court proceedings before the tax courts nationwide, the Federal Fiscal Court, the Federal Constitutional Court and the European Court of Human Rights.
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