"Einmal erben und zweimal Steuern zahlen." Es kann vorkommen, dass Vermögen im Erbfall der Erbschaftsteuer unterliegt und darin enthaltene Erträge später nochmals mit Einkommensteuer belastet werden. Diese Doppelbelastung mit Erbschaft- und Einkommensteuer soll mittels einer besonderen Vorschrift im Einkommensteuergesetz gemindert werden und gilt für Erbfälle ab dem 1.1.2009. Bei Schenkungen kommt die Steuerermäßigung nicht zur Anwendung (§ 35b EStG 2009).

1. Wann kommt eine Doppelbelastung in Betracht?

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Verkauf einer ererbten Immobilie

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Erbschaft von Kapitalvermögen

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Erbschaft einer Forderung

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Erbschaft von Unternehmensvermögen

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2. Doppelbelastung bei Erbschaft von Kapitalvermögen

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a) Zinsen im Erbfall

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b) Stückzinsen: Doppelbelastung mit Erbschaft- und Abgeltungsteuer ist rechtens

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c) Freistellungsauftrag bei Tod des Kontoinhabers

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d) Doppelbelastung bei Ausschüttungsanspruch im Erbe

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3. Was sind die Voraussetzungen für die Steuerentlastung?

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Regelung bis 2008

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4. Wie wird die Doppelbelastung gemindert?

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5. Entlastung bei Erwerb von Renten, Nutzungen und Leistungen

Xxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxx, "xxxxxx Xxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. xx XXxX xxxxxxxxx xxxx" xxx xxx Xxxx x XXxXx.

Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx, xxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xx xx Xxx. x Xx. xx XXxXx. Xxxxxx Xxxxxxxxx xxx xx Xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx xx xxx Xxxx x xxx x XxxXxX.

Xxxxx Xxxxxxxx xxxxxxx xxxx x xxxx xx xxxxxxxxxxxxx xx xxxxxxxxx x xxx xxx Xxxxxxxxx xxx Xxxxxx, Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xx xx XxxXxX. Xxx xxxx, xxxx xxx Xxxx xxxx Xxxxxx xxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xx xx XxxXxX xxxxxxxxx xxx. Xxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx:

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  • Xxxx xx xxx Xxxx x XXxX xxxx xx xxx Xxxxxxx xxx xx xx XxxXxX xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. xx XXxX xxxxxxxxx xxxxxx. Xxxxxxxxxx xxx xxxxxx Xxxxx x xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xxx Xxxx x xxx x XXxX x xxx xxx Xxxxxxxxxx xxxx Xxxxx xxxxx xxxxxxxxxxx, xxx xxx Xxxxxx xxx Xxxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

6. Keine Entlastung bei Steuerhinterziehung

Xxxxx Xxx Xxxxxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxxx xxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, x. X. xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx

Xxx Xxxx: Xxx Xxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxx. Xxx xxxxx Xxxxxxxx xxx xxx.xxx XXX xxx xxxx xxx Xxxxxxx xxx xxx.xxx XXX Xxxxxxxxxxxxxxx xxxx xx xxxxxxxxxxxx. Xxxxx xxxxxxx xxx xxx Xxxxxxxxx xxxxxxxx, xxxx xxx xxxx Xxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxx xxxxx xxxxxxxxxx xxxxx xxx xxxxxxxx xxx xxx Xxxxx xxx.xxx XXX xxxx. Xxx xxxxxxx xxx Xxxxxxxxxxxx, xxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xx xxxxxxxxxx xxxxx Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx.


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7. Steuerschulden als Nachlassverbindlichkeiten abziehbar

Xxx xxx Xxxx xxxxxxx, xxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxxxxx xxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx "xxx xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx" xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x XxxXxXx. Xxxx xxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xxx xxxxxx Xxx xxx xxx Xxxxx xxxxxxxxxx xxx xxx xxx xx xxxxxxxx xxxx.

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Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx, xxxx Xxxxxxxx "xxx Xxxxxxxxx xxxxxxxxxx". Xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxx xx xxx Xxxxxx xxx Xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xx xxxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxxx xxxxx. Xxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxx xx xxxxxxx Xxxxxx xxx xxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxxxxx "xxxx xxx Xxxxxxxxx" xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxxxxxxx.

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8. Kann der Erbe Verluste des Erblassers nutzen?

Xxxxxx Xxxxx xxx xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xx xxx, xxx xxxx xxxx xx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxx:

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9. Zusammentreffen mit Vorerwerben

Xxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxXxxxxxx xxx Xxxxx xxxxx xxx xx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxx xxxx xxxxxxxxx xxx xxxxxxx xxxx Xxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxx xxxx Xxxxxxxxx xxxxxxxx xxx. Xxxxxxxxxxxxxxxxx xxx xxx XXX xxxx Xxxxx xxx Xxxxxx xxxxxxxx xxXXXxXxxxxx xxxxxxxxxxx.x.xxxx, XX X xxxxxx.

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10. Gesetzliche Grundlage

§ 35b EStG - Steuerermäßigung bei Belastung mit Erbschaftsteuer

Xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxx xx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xx xxxx xxx Xxxxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxx xxxxxxxxx, xx xxx xx Xxxx x xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx, xx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxx xxxxx, xxx xxxx xxxxxx, xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxx xx Xxx. x xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xx xxx xx xxx xxx xxxxxxxxxxx Xxxxxx xxxx xx x xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxx x xxx x xxxxxx xxxxx, xxxxxx Xxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. xx xxxxxxxxx xxxx.