What does this legal document offer you?

• Special request against your tax assessment
• For inheritance tax at the tax office
• Prerequisite: The deadline for the objection has already expired
• With this application you are using a trick in tax law
• You refer to the current model lawsuit at the Federal Constitutional Court

With this legal document, you can ensure that the tax assessment remains open, i.e. does not become final. This is the crux of the matter when dealing with inheritance tax. An open tax assessment can be countered with everything that tax law has to offer.

The deadline for your appeal against the tax assessment has already expired. Nevertheless, you can still appeal against the tax assessment. There is a special trick in tax law for this. You can make use of it.

It is important that you send the application to the tax office with the current legal situation in 2023. That way you keep the process open. Until the current test case at the Federal Constitutional Court is decided. The test case at the Federal Constitutional Court revolves around the crucial question: Is the inheritance tax unconstitutional? Does it apply retroactively from 2018? The sticking point is that heirs are worse off than company heirs when it comes to private property. This violates the principle of equality in the German constitution.

So until the Federal Constitutional Court rules, it is completely open whether you have to pay inheritance tax or not. Therefore, refer to the model complaint and file this application against your tax assessment notice. In this way, you can ensure that your inheritance tax does not become legally binding and you benefit from the test case.