An heir does not necessarily have to move into the family home within six months in order to benefit from an inheritance tax exemption. This has now been decided by the Federal Fiscal Court (Bundesfinanzhof, BFH) (II R 6/21). In the case at hand, the sole heir of a two-family house with two apartments and land did not move into one of the two apartments six months later, but around one and a half years later....