Germany Inheritance Guide for Saitama (さいたま市)
This guide covers inheritance tax implications for Germany nationals who own or inherit property in Saitama, Japan. A bedroom community of Tokyo with growing diversity. Accessible and affordable alternative to central Tokyo for foreign residents.
Property Values in Saitama
Average Land Value (路線価)
¥170,000/㎡
100㎡ Land Assessed Value
¥17.0 million
Estimated Tax (100㎡, 2 heirs)
¥0 (Tax-Free — within basic deduction)
Based on average land values. Actual values vary significantly by ward/district. Use the calculator for a specific address.
Applicable Law for Germany Nationals
Under Japan's Act on General Rules for Application of Laws (法の適用に関する通則法, Article 36), the inheritance of a person is governed by the national law of the decedent.
German Civil Code (BGB, Book 5: Erbrecht) governs succession. Under EU Succession Regulation (Brussels IV), the law of the decedent's habitual residence applies by default. Germany traditionally applied the nationality principle but now follows Brussels IV for EU-connected cases.
Renvoi (反致): May Apply
Germany recognizes renvoi under EGBGB (Introductory Act to the Civil Code). For non-EU cases, German conflict rules may refer back to Japanese law for immovable property located in Japan.
Tax Obligation in Saitama
Unlimited Taxpayer
Taxed on all worldwide assets.
Applies if: domiciled in Japan, OR foreign national with residence visa who has lived in Japan for 10+ years.
Limited Taxpayer
Taxed only on assets in Japan.
Applies if: not domiciled in Japan, OR foreign national who has lived in Japan for less than 10 years.
Japan has a tax treaty with Germany that may provide relief from double taxation on property in Saitama.
Required Documents
Erbschein (Certificate of Inheritance)
German probate certificate issued by the Nachlassgericht (probate court), proving heir status.
Familienbuch / Personenstandsurkunden
German civil registry certificates (birth, marriage, death).
Apostille
Germany is a Hague Convention member. Documents require Apostille from the Landgericht or Bezirksgericht.
Certified Japanese Translation
All German-language documents must be translated into Japanese by a certified translator.
Death Certificate (Sterbeurkunde)
German or Japanese death certificate depending on where death occurred.
Frequently Asked Questions
How much is inheritance tax on property in Saitama for Germany nationals?
With an average land value of ¥170,000/㎡ in Saitama, a 100㎡ property is valued at approximately ¥17.0 million. With 2 heirs, this falls within the basic deduction (¥42 million), so no tax would be owed.
Which law applies to Germany inheritance in Japan?
German Civil Code (BGB, Book 5: Erbrecht) governs succession. Under EU Succession Regulation (Brussels IV), the law of the decedent's habitual residence applies by default. Germany traditionally applied the nationality principle but now follows Brussels IV for EU-connected cases.
Do Germany nationals need to pay inheritance tax in Japan?
Yes, if the heir or decedent has a domicile in Japan. Japan has a tax treaty with Germany that may provide relief from double taxation.
Need Help with Inheritance in Saitama?
Get connected with English-speaking tax professionals experienced in international inheritance cases in the Saitama area.
Germany Guides for Other Cities
Saitama Guides for Other Nationalities
This tool provides rough estimates only. It does not constitute tax advice or tax filing services. Actual tax obligations may differ significantly. Please consult a licensed tax professional (税理士) for accurate calculations.