Who must submit the declaration of estate

Latest update: 12/12/2020

The declaration of estate must be submitted by

  • the heirs, those with title to inheritance and the legatees (provided that they have not expressly waived the right or – because they are not in possession of the estate – request the appointment of an estate trustee before the time limit for submitting the declaration of estate) or their legal representatives
  • the legal representatives of the heirs or legatees
  • those placed in possession of the property, in the event of absence of the deceased or a finding of presumed death
  • the estate administrators
  • trustees of estates in abeyance
  • the executors of the will
  • the trustees.

Exempted taxpayers

There is no obligation to submit a declaration if the following conditions are met simultaneously:

  • the estate is passed on to the spouse and relatives in the direct line of the deceased
  • the value of the estate does not exceed EUR 100 000
  • the estate does not include immovable assets or real property rights

These conditions may not be met due to hereditary contingencies.