The lump sum for funeral expenses and acquisition expenses for inheritance tax purposes

A lump sum of 10,300 euros is available to an heir for inheritance tax for funeral costs and acquisition expenses. In a recent decision, the BFH has now clarified that this lump sum is also available to heirs who actually have no expenses at all for the funeral and the acquisition. In the case of pre- and post-inheritance, both the pre-heir and the post-heir can claim the lump sum. If one follows the convincing argumentation of the BFH, the lump sum should also be available to acquirers of an inter vivos gift.