Germany Inheritance Guide for Tokyo (東京都)
This guide covers inheritance tax implications for Germany nationals who own or inherit property in Tokyo, Japan's capital and largest city, home to the highest concentration of foreign residents. Land values in central wards (Minato, Shibuya, Shinjuku) are among the highest in the world.
Tokyo is home to approx. 620,000 (largest in Japan) foreign residents, predominantly from Chinese, South Korean, Vietnamese. While Germany nationals are a smaller community, the same inheritance tax rules apply to all foreign nationals with property in Tokyo.
Germany Inheritance Tax Status
Germany imposes Erbschaftsteuer (inheritance tax) at rates from 7% to 50% depending on the relationship and amount. Class I (spouse, children): 7%–30%. Class II (siblings, nieces): 15%–43%. Class III (non-relatives): 30%–50%. Tax-free allowance: €500,000 for spouses, €400,000 per child.
Note: Japanese inheritance tax applies to property in Japan regardless of Germany's domestic tax regime.
Property Values by District in Tokyo
| District | Land Value (路線価) |
|---|---|
| Minato-ku (港区) | ¥2,200,000/㎡ |
| Chuo-ku (中央区) | ¥1,800,000/㎡ |
| Shibuya-ku (渋谷区) | ¥1,500,000/㎡ |
| Shinjuku-ku (新宿区) | ¥1,200,000/㎡ |
| Setagaya-ku (世田谷区) | ¥500,000/㎡ |
| Ota-ku (大田区) | ¥450,000/㎡ |
| Edogawa-ku (江戸川区) | ¥280,000/㎡ |
| Adachi-ku (足立区) | ¥220,000/㎡ |
路線価 (rosenka) is the NTA assessed land value, approximately 80% of market value. Basic deduction with 2 heirs: ¥42,000,000. Calculate for your specific address.
Tokyo Overview for Germany Nationals
Average Land Value
¥600,000/㎡
Value Range
¥220,000–2,200,000/㎡
Foreign Residents
~620,000 (largest in Japan)
Estimated Tax (100㎡ at city average, 2 heirs)
Approximately ¥18.0 million
Property Characteristics in Tokyo
Heavy concentration of high-rise condominiums (タワーマンション) in central wards. Average property age 25+ years in residential areas. Leasehold (借地権) properties common in older neighborhoods — inheritance requires separate valuation of land rights.
Tax Treaty: Germany & Japan
Japan-Germany Tax Treaty (日独租税条約, 2015)
Covers income and corporate tax only. Germany imposes Erbschaftsteuer (inheritance tax) at 7%–50%. Double taxation relief relies on domestic provisions. Germany provides unilateral credit under §21 ErbStG.
Key Provisions:
- •Income/corporate tax provisions only
- •Germany unilateral inheritance tax credit under §21 ErbStG
- •Japan domestic foreign tax credit (§20-2) for German inheritance tax paid
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.
Important: The applicable succession law is determined by nationality, not by the location of property. Even for property in Tokyo, Germany succession law may govern inheritance rights — but Japanese tax law always determines the tax obligation on Japan-situs property.
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 Tokyo
Unlimited Taxpayer (無制限納税義務者)
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 (制限納税義務者)
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.
Double Taxation Warning: While Japan has a tax treaty with Germany, it does not cover inheritance tax. Relief must be claimed under Japan's domestic foreign tax credit (相続税法 第20条の2) or Germany's domestic provisions.
Tokyo-Specific Inheritance Considerations
1.Tokyo's extreme land value range (¥220K–¥2.2M/㎡) means inheritance tax varies dramatically by ward
2.Minato-ku properties frequently exceed the basic deduction even for small plots
3.The Kougu Shotoku Jutaku Tochi (小規模宅地) special deduction can reduce land valuation by up to 80% for the primary residence
4.Tower mansion tax reform (2024) changed valuation rules for high-rise condominiums — upper floors are assessed higher
5.Tokyo has the highest density of English-speaking tax professionals in Japan
Filing Inheritance Tax in Tokyo
Inheritance tax returns must be filed within 10 months of the date of death at the tax office with jurisdiction over the decedent's last address.
Relevant Tax Offices in Tokyo:
- •Azabu Tax Office (港区)
- •Shibuya Tax Office (渋谷区)
- •Shinjuku Tax Office (新宿区)
- •Setagaya Tax Office (世田谷区)
For Germany nationals, additional documentation may be required including translated certificates from Germany. Filing in Japanese is required — most Germany nationals engage a tax accountant (税理士) to handle the filing.
Required Documents for Germany Nationals
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 Tokyo for Germany nationals?
With an average land value of ¥600,000/㎡ in Tokyo, a 100㎡ property is valued at approximately ¥60.0 million. With 2 heirs, the basic deduction is ¥42 million. The taxable amount would be approximately ¥18.0 million. However, values in Tokyo range from ¥220,000/㎡ (Adachi-ku (足立区)) to ¥2,200,000/㎡ (Minato-ku (港区)), so actual tax varies significantly by location.
Which law applies to Germany inheritance in Tokyo?
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. The location of property in Tokyo does not change the applicable law — it is determined by the decedent's nationality. However, Japanese inheritance tax applies to property located in Japan regardless of which country's succession law governs.
Do Germany nationals need to pay inheritance tax on property in Tokyo?
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. For reference: Germany imposes Erbschaftsteuer (inheritance tax) at rates from 7% to 50% depending on the relationship and amount. Class I (spouse, children): 7%–30%. Class II (siblings, nieces): 15%–43%. Class III (non-relatives): 30%–50%. Tax-free allowance: €500,000 for spouses, €400,000 per child.
Does the Japan-Germany Tax Treaty (日独租税条約, 2015) cover inheritance tax?
No. The Japan-Germany Tax Treaty (日独租税条約, 2015) covers income tax only, NOT inheritance tax. Covers income and corporate tax only. Germany imposes Erbschaftsteuer (inheritance tax) at 7%–50%. Double taxation relief relies on domestic provisions. Germany provides unilateral credit under §21 ErbStG.
Which tax office handles inheritance tax filings in Tokyo?
Inheritance tax returns in Tokyo are filed at the tax office that has jurisdiction over the decedent's last address. Main tax offices: Azabu Tax Office (港区), Shibuya Tax Office (渋谷区), Shinjuku Tax Office (新宿区), Setagaya Tax Office (世田谷区). The filing deadline is 10 months from the date of death.
What are typical land values in different parts of Tokyo?
Land values (路線価) in Tokyo vary significantly by district: from ¥220,000/㎡ in Adachi-ku (足立区) to ¥2,200,000/㎡ in Minato-ku (港区). These are the NTA assessed values (路線価), which are approximately 80% of market value.
Need Help with Inheritance in Tokyo?
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Germany Guides for Other Cities
Tokyo 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. Land values are based on NTA published data and may not reflect current market conditions.