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Collect the will, death record, asset list, debts, family tree and executor correspondence first.
For EUR 1 million in estate assets, missing bank, company or foreign records can delay distribution.
Ask for status and accounts in writing before making accusations.
Use Caira to draft beneficiary, executor or asset-holder document requests.
An heir can be wealthy on paper and still unable to pay German inheritance tax without selling something important. The estate may include a family home, rented apartments, a share in a family business, or land that cannot be refinanced quickly. That is the situation where the German word Stundung matters. It means a request for deferral of payment. It is not the same as an objection to the tax assessment, a valuation challenge, an exemption claim, or a general promise that the tax office will wait.
The official legal main reference point is the Inheritance Tax and Gift Tax Act. Section 28 is the central payment-relief provision for this topic. For certain business assets, the tax attributable to qualifying property may be deferred on application for up to seven years, subject to conditions. For residential property used for living purposes, the tax attributable to that property may be deferred on application for up to ten years where the heir could raise the tax only by selling that property.
State tax-office practice and the precise asset category still matter, so the request should be built as an evidence file rather than a plea for sympathy.
Check whether the problem is tax amount or payment timing
Do not file a payment request when the real problem is valuation. If the Finanzamt valued a property too high, a valuation appeal or expert evidence may be needed. If a family home exemption is available, that is a separate technical issue with its own conditions, including self-use and retention points. If a business relief rule applies, the compliance conditions may be as important as the initial assessment. Stundung is for the cash-flow problem that remains after identifying the tax basis. It can sit alongside an appeal, but the two requests should be drafted separately so deadlines and evidence do not blur.
Build a short table for each asset: assessed value, tax attributable if known, liquidity, debt, rental income, sale restrictions, co-owners, inheritance division, financing attempts, and practical consequences of a forced sale. The table should show why payment now would require sale of the relevant asset or business interest, not merely that the heir would prefer to keep investments intact.
Evidence to prepare
Inheritance tax assessment, notices, correspondence, and payment due dates.
Estate inventory, partition documents, land-register extracts, business accounts, and valuation notices.
Mortgage statements, bank balances, rental income, maintenance costs, and available credit evidence.
Proof of failed or pending refinancing discussions, especially where property is illiquid or co-owned.
Family-home use evidence, tenancy schedules, business-continuity documents, or shareholder restrictions.
Proposed payment plan, asset sale plan if unavoidable, and contact details for the responsible tax office.
German payment-relief request checklist
A concise German checklist for the application file:
Bescheid: Datum, Steuernummer, Erbschaftsteuerbetrag und Fälligkeit.
Vermögen: Familienheim, vermietetes Objekt, Betriebsvermögen oder Beteiligung.
Liquidität: Bankguthaben, Schulden, laufende Einnahmen und verfügbare Finanzierung.
Veräußerungsdruck: warum die Steuer sonst nur durch Verkauf aufgebracht werden kann.
Vorschlag: gewünschte Stundungsdauer, Teilzahlungen und Nachweise.
Family home and rental-property issues
For a family home, do not mix up exemption and deferral. An exemption may reduce or eliminate tax if its conditions are met. A deferral request assumes there is tax to pay but asks for time because immediate payment would force sale. For residential property, section 28 focuses on property used for living purposes and the heir's ability to raise the tax. If the property moves to a third party or stops serving residential purposes, the deferral position can change.
Rental property adds another layer. Rent may help service instalments, but it does not automatically solve a large tax bill, especially where loans, repairs, co-ownership, or tenancy restrictions make sale or refinancing slow. The request should show net cash flow, not just gross rent. Include maintenance obligations and any legal or family constraints on sale.
Business assets
For business assets, payment relief is tied to the statutory business-asset framework and can end if conditions are no longer met. The heir should therefore coordinate the tax request with business-continuity planning. A sale of the business, transfer of the relevant share, or breach of retention conditions can affect more than payment timing. Where the business is the source of family income, the file should explain why forced liquidation would damage value and why the proposed plan is realistic.
The strongest request is sober and document-heavy. It does not say the tax is unfair. It says which assessed tax is due, which asset creates liquidity pressure, why immediate payment would require sale, what evidence supports that position, and what payment schedule the heir can meet. That does not can help acceptance, but it gives the tax office the facts needed to assess a deferral request instead of treating the letter as a general hardship complaint.
Sources
Federal tax authority materials
Gesetze im Internet
This article is general information, not legal, financial, medical or tax advice.
