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Federal Fiscal Court annuls income tax for heirs of real estate

19/01/2024 · Autor: Marius Grumbt


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The Federal Fiscal Court ruling brings a welcome change for property heirs: Anyone who takes over an inherited property together with others and sells it within ten years no longer has to pay income tax.

This previous practice of the tax authorities has been revised by the recent ruling of the Federal Fiscal Court in Munich. The court ruled that no income tax may be levied by the tax authorities on the sale of a property belonging to the estate of a community of heirs. The plaintiff in this case inherited a property together with his two children in 2015 and sold it at the beginning of 2018 following the dissolution of the community of heirs.

The tax office claimed income tax as it considered that the man had acquired part of the property. The legal basis for this claim was based on the provisions for 'private sales transactions': anyone who resells a property within ten years of acquiring it is subject to income tax.

The exact amount in dispute was not published by the Federal Fiscal Court, as tax secrecy applies to proceedings before the fiscal courts.

In the original hearing before the Munich Fiscal Court in 2021, the man had still suffered a defeat. However, the IX Senate of the Federal Fiscal Court came to the conclusion that the acquisition of the two children's inheritance share is not to be regarded as a conventional property purchase. Therefore, the corresponding provision regarding 'private sales transactions' does not apply in this case.

Source: WELT 18.01.2024

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