Description

Was your application for a deferral of inheritance tax denied?

That doesn’t mean you have to give up right away. The Federal Constitutional Court has now set dates for the oral hearings on inheritance tax in the test cases. This new development may justify a new decision on the stay of enforcement. That is exactly what this legal document was designed for.

That’s what it’s all about

• You have already filed an appeal against your inheritance tax assessment, including a request for a stay of execution.
• The tax office has denied the request for a stay of enforcement
• You filed a motion with the tax court to stay enforcement
• The tax court has denied your application

Many heirs now believe that there is nothing more they can do until the Federal Constitutional Court issues its ruling. This is exactly where this legal document comes into play.

That’s new

Meanwhile, the Federal Constitutional Court has Oral arguments regarding the inheritance tax case have been scheduled for October 12 and 13, 2026. This means that the constitutional review of the inheritance tax has entered its decisive phase. This new procedural development provides you with a new legal basis for filing another motion for a stay with the tax office.

Your Goal

With this legal document, you are applying to,

• that the tax office will reconsider your application,
• that enforcement be suspended pending a decision by the Federal Constitutional Court,
• and that you reserve your rights.

Here’s what your legal document contains

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

Who is this legal document intended for?

This legal document is right for you if

• you have received an inheritance tax assessment,
• you have already filed an objection,
• your request for a stay of execution was denied,
• and you want to buy some time until the Federal Constitutional Court issues its ruling.

PepperPapers Tip 🌶️

The closer the Federal Constitutional Court’s decision gets, the more important it becomes to keep your options open. With this legal document, you are requesting that the tax office issue a new decision based on the new circumstances that have since arisen in the proceedings.

We developed this document specifically for heirs who have had their appeal denied by the tax court—but whose appeal has been admitted by the Federal Fiscal Court. However, legal representation is mandatory there—and that’s exactly where PepperPapers comes in. You don’t have to go straight to the Federal Fiscal Court. With this legal document, you can first file a new motion for a stay of execution with the tax office yourself.

Why PepperPapers?

• Easy to understand
• Ready to use
• Explained step by step
• Can be used without attorney fees
• Developed based on the latest developments in inheritance tax law