Description

The court has denied your request for a stay of the inheritance tax. Are you now facing enforcement proceedings?

You’ve already tried everything.

• You have filed an appeal against your inheritance tax assessment.
• The tax office is putting your appeal on hold due to the test cases before the Federal Constitutional Court.
• Nevertheless, your request for a stay of execution was denied.
• The tax court also rejected your claim.
• Enforcement proceedings are now imminent.
• That is exactly why this legal document was developed.

Your Position on the Inheritance Tax Roadmap

You are now on Step 9 of the Inheritance Tax Roadmap.

You’ll need this legal document if

• Your appeal is already on hold
• Your request to the tax office to stay the enforcement was denied
• even though the tax court rejected your application
• and enforcement measures are now imminent.

👉 To the Inheritance Tax Roadmap

That’s new

Meanwhile, the Federal Constitutional Court has Oral proceedings regarding inheritance tax have been scheduled for October 12 and 13, 2026 .

This has significantly changed the status of the proceedings.

Based on our legal assessment, there are good reasons to believe that these new circumstances can also be taken into account in the context of judicial protection against enforcement.

This legal document is based precisely on this new line of reasoning.

Your Goal

With this legal document, you are applying to,

• that the tax court take into account the new circumstances that have since arisen
• that impending enforcement measures be halted
• and that you reserve your rights pending the decision of the Federal Constitutional Court.

Your goal is clear: To save time.

Here’s what your legal document contains

• Sample Petition to the Tax Court
• Legal Rationale for the New Procedural Situation
• Arguments Regarding the Scheduled Hearings of the Federal Constitutional Court
• Step-by-Step Instructions
• Ready to use

Who is this legal document intended for?

This legal document is right for you if

• Your appeal is already on hold
• your motion to stay enforcement was denied
• Enforcement measures may be taken
• and you would like to take advantage of the new procedural situation before the Federal Constitutional Court.

PepperPapers Tip 🌶️

This legal document is Step 9 of the Inheritance Tax Roadmap.

It builds on the Federal Constitutional Court’s upcoming hearings and pursues a clear goal:

To buy time until the Federal Constitutional Court issues its ruling.

Why PepperPapers?

• Easy to understand
• Ready to use
• Explained step by step
• Can be used without attorney fees
• Part of the PepperPapers Inheritance Tax Roadmap