Remission notices within the scope of the test of the need for a tax exemption pursuant to Section 28a of the German Inheritance Tax Act (ErbStG) - be warned of unclear ancillary provisions!

Since the beginning of 2022, the tax authorities have been issuing waiver notices for the first time in the context of the test of exemption requirements under Section 28a of the German Inheritance Tax Act (ErbStG). Particular attention should be paid to the ancillary provisions in the waiver notice, as late payment penalties may be incurred retroactively.