Representation in subsequent and criminal tax proceedings

The heirs assume the rights and obligations of the deceased. They are therefore jointly and severally liable for the taxes owed by the deceased.

If the untaxed income and/or assets are not yet known to any tax authority, each individual heir can apply for a simplified supplementary tax procedure. The supplementary tax is levied for the last three tax periods prior to the year of death, including interest on arrears.

If the simplified supplementary tax procedure for heirs can no longer be claimed, ordinary supplementary and penalty tax proceedings will be initiated. In this case, additional tax will be levied for the last ten tax periods together with interest on arrears and a fine will also be imposed.