After a death, the heirs and/or legatees are required to submit an estate declaration. Regulations in this area have become increasingly complex in recent years and also differ in the three regions.
The importance of a correct declaration should not be underestimated. An incorrect declaration may lead to a shortfall estimate and tax increase. Moreover, the subsequent sale of estate assets can in certain cases even lead to additional taxation. Matters usually become more complicated if there is an international factor.
After the estate declaration has been submitted, the tax authority will send you an assessment notice in which they calculate how much inheritance tax is due. This assessment notice is sometimes not completely correct, in which case, we will be happy to help you have it rectified.
The Cazimir team has extensive experience in drafting and challenging estate declarations, and can count on the support of an extensive network of property appraisers and auditors, as well as foreign colleagues, to resolve any disagreements concerning the assessment.