Insight
· Insight

The tax obligations of the executor of the will

Original: “Die steuerlichen Pflichten des Testamentsvollstreckers”

An executor must fulfill the tax obligations for the estate assets administered by him. These include, for example, filing the inheritance tax return for the heirs and ensuring the timely payment of inheritance tax and income tax incurred in the person of the testator. If the executor violates the tax obligations incumbent upon him, he is in principle personally liable to the tax authorities for the unpaid taxes.

in: DER BETRIEB Steuerboard, www.der-betrieb.de, September 5, 2023
Authors: Michael Feldner
Services