Tax payment - Court: No vehicle tax demand with unclear succession
If the inheritance of a car owner's estate has not been settled yet after her death, the main customs office cannot yet collect the appropriate motor vehicle tax from possible heirs. According to today's published judgments, the Finance Court of Munster has indicated this.
The dispute concerns a grandmother who died in 2022. She had several cars. Since, in addition to two granddaughters, a son of the woman had also claimed inheritance rights, the District Court appointed an executor for the settlement. However, the main customs office demanded that the granddaughters pay the pre-set motor vehicle tax for periods after their grandmother's death. The granddaughters applied for a suspension of payment. The customs office rejected this.
The Finance Court ruled that this was unfair. Reasoning: There are serious doubts about the legality. The inheritance has not been settled. Whether the women are sole heirs or not is still open. The claims of the main customs office must be directed to the executor according to the Finance Court.
Communication on the decision
- Despite the ongoing hereditary dispute over their grandmother's estate, which includes several cars and resulted in the appointment of an executor by the District Court, the Main Customs Office insisted on collecting the car tax from the granddaughters, exacerbating their financial situation.
- The granddaughters, disagreed with the Main Customs Office's demand, petitioning the Finance Court of Münster to suspend the tax payment, citing the unsettled inheritance dispute as justification.
- In response to the granddaughters' appeal, the Finance Court of Münster ruled in their favor, finding it unfair for the Main Customs Office to pursue tax collection before the inheritance dispute was resolved, especially since the legality and extent of the granddaughters' inheritance were still unclear.
- Consequently, the Finance Court of Münster ordered the Main Customs Office to direct all tax-related communications and demands to the appointed executor of the estate, ensuring a fair and orderly resolution of the ongoing dispute in the North Rhine-Westphalia courts of Germany.
- The granddaughters eagerly awaited the execution of the Finance Court's decision, hoping it would alleviate their financial burden and provide a sense of closure in the continuing saga of their grandmother's estate and the disputed Motor Vehicle Tax in Germany.
