{"id":9424,"date":"2018-02-19T11:04:44","date_gmt":"2018-02-19T10:04:44","guid":{"rendered":"https:\/\/tunal-stb.de\/inheritance-tax-allowance-for-care-of-relatives\/"},"modified":"2023-07-21T09:17:12","modified_gmt":"2023-07-21T07:17:12","slug":"inheritance-tax-allowance-for-care-of-relatives","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/inheritance-tax-allowance-for-care-of-relatives\/","title":{"rendered":"Inheritance tax allowance for care of relatives"},"content":{"rendered":"<section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><strong>Inheritance tax &#8211; tax allowance &#8211; tax consultant &#8211; Hagen &#8211; Holzwickede &#8211; Kamen &#8211; L\u00fcnen<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=&#8221;5499&#8243; img_size=&#8221;full&#8221;][ultimate_heading main_heading=&#8221;Erbschaftssteuer Freibetrag bei Pflege von Angeh\u00f6rigen&#8221; alignment=&#8221;left&#8221;][\/ultimate_heading][vc_separator style=&#8221;shadow&#8221;]<div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>If an heir has cared for or provided maintenance to the deceased free of charge or for insufficient remuneration, an<strong> allowance of<\/strong> up to <strong>20,000 euros<\/strong> can be taken into account for tax reduction purposes for inheritance tax &#8211; depending on the type, duration and extent of the assistance provided (see Section 13 (1) No. 9 ErbStG).<\/p>\n<p>In contrast to previous administrative practice, the Federal Fiscal Court has ruled that this allowance is also eligible if persons or relatives are cared for to whom there is a legal <strong>obligation to provide maintenance<\/strong> (e.g. parents, spouses or life partners).<\/p>\n<p>The tax authorities have announced that they intend to apply the new case law in all cases that have not yet been assessed with final effect.<\/p>\n<p><em><strong>(For further information &amp; comments, please refer to our information letter 02\/2018 under point 3.)<\/strong><\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\">[vc_masonry_media_grid grid_id=&#8221;vc_gid:1521627715640-375e550b-24cd-0&#8243; include=&#8221;5553,5552,5551,5550,5549,5548&#8243;]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Inheritance tax &#8211; tax allowance &#8211; tax consultant &#8211; Hagen &#8211; Holzwickede &#8211; Kamen &#8211; L\u00fcnen [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Erbschaftssteuer Freibetrag bei Pflege von Angeh\u00f6rigen\" alignment=\"left\"][\/ultimate_heading][vc_separator style=\"shadow\"]If an heir has cared for or provided maintenance to the deceased free of charge or for insufficient remuneration, an allowance of up to 20,000 euros can be taken...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[604,535,600,597],"tags":[615,621,617,609,607,618,619,620,613,611],"class_list":["post-9424","post","type-post","status-publish","format-standard","hentry","category-care-allowance","category-information-letter","category-inheritance-gift-tax","category-relatives","tag-allowance","tag-care","tag-hagen-en","tag-holzwickede-en","tag-inheritance-tax","tag-kamen-en","tag-lunen","tag-nrw-en","tag-relatives","tag-tax-consultant"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9424","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/comments?post=9424"}],"version-history":[{"count":3,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9424\/revisions"}],"predecessor-version":[{"id":9445,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9424\/revisions\/9445"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=9424"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=9424"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=9424"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}