Tax return for a deceased person – who is responsible?
Tax liability does not end with death: a final return covering the period up to the date of death is still required.
Switzerland
Tax status ends at death. The heirs file up to the date of death. Cantonal deadlines (usually March of the following year), extendable.
Germany
The heirs file the income tax return (§ 45 AO). Deadline 31 July of the following year. Inheritance tax return within the Finanzamt's deadline. Notification of the estate within 3 months (§ 30 ErbStG).
Austria
The curator or the heirs file the final return. No inheritance tax; property transfers must be reported.
Who signs?
All heirs or one authorised representative. Gather pay slips, pensions, interest and rental income up to the date of death. The Wegbegleiter App lists every item.
Frequently asked questions
- Extension?
- Yes, on informal request to the tax office.
- Who pays balances?
- The heirs from the estate.
- Refunds?
- Paid to an heirs' account.
- Report the estate?
- DE: yes within 3 months. CH: automatic. AT: via the Verlassenschaft.
Wegbegleiter – the app for difficult moments
The Wegbegleiter app (wegbegleiterapp.com) guides you step by step: checklists, letter templates and an encrypted emergency folder – free to start.