Representation in subsequent and criminal tax proceedings

Upon acceptance of the inheritance, the heirs assume the rights and obligations of the deceased and are jointly and severally liable for the deceased's tax debts.

If untaxed income and/or assets are not yet known to any tax authority, each individual heir applies for a simplified supplementary tax procedure. The tax authorities levy the supplementary tax for the last three tax periods prior to the year of death, together with interest on arrears.

In the worst case, i.e. if the simplified supplementary tax procedure for heirs can no longer be invoked, the tax authorities will initiate ordinary supplementary and penalty tax proceedings. It levies additional tax for the last ten tax periods together with interest on arrears and imposes a fine.