Free calculator
Calculate the
Erbschaftsteuer.
Freibetrag, Steuerklasse and estimated tax at a glance. Enter your figures and obtain an immediate first assessment under the German Erbschaftsteuer- und Schenkungsteuergesetz (ErbStG — statute governing inheritance and gift tax). The calculator interface below remains in German for legal accuracy; the concepts are explained in this English page.
Your inheritance details
Gifts within 10 years are aggregated (§ 14 ErbStG). The calculation assumes that tax has already been paid on prior gifts.
Calculation result
Enter the value of the estate to obtain an estimate of the German inheritance tax.
Note: This calculation provides a non-binding initial estimate. The actual tax burden can deviate due to special allowances, valuation discounts, exemptions and individual planning. For a binding calculation please consult a German tax adviser.
Overview
Freibetrag table at a glance
The personal Freibetrag under § 16 ErbStG determines how much you can inherit free of the Erbschaftsteuer.
| Kinship category | Freibetrag | Steuerklasse |
|---|---|---|
| Spouse / registered civil partner | 500,000 EUR | I |
| Child / stepchild | 400,000 EUR | I |
| Grandchild | 200,000 EUR | I |
| Parent / grandparent (inheritance) | 100,000 EUR | I |
| Sibling | 20,000 EUR | II |
| Niece / nephew | 20,000 EUR | II |
| Non-related | 20,000 EUR | III |
Source: § 16 ErbStG, § 15 ErbStG
Frequently asked
Understanding the Erbschaftsteuer
How high is the Freibetrag (personal tax-free allowance) under the Erbschaftsteuer?
The Freibetrag depends on the kinship category (Steuerklasse, § 15 ErbStG): spouses receive 500,000 EUR, children 400,000 EUR, grandchildren 200,000 EUR, parents and grandparents 100,000 EUR. For more distant relatives and non-relatives the Freibetrag is 20,000 EUR (§ 16 ErbStG).
Which Steuerklasse (tax class, § 15 ErbStG) brackets exist for the Erbschaftsteuer?
The ErbStG recognises three Steuerklasse brackets: Class I covers spouses, children, grandchildren and parents/grandparents (in case of inheritance). Class II covers siblings, nieces, nephews, step-parents and children-in-law. Class III covers all other persons (§ 15 ErbStG).
How is the Erbschaftsteuer calculated?
The Erbschaftsteuer is levied on the taxable acquisition. That figure equals the value of the inheritance minus the personal Freibetrag. The tax rate depends on the Steuerklasse and the size of the taxable acquisition and ranges from 7% to 50% (§ 19 ErbStG).
Are lifetime Schenkungen (gifts) credited against the Erbschaftsteuer?
Yes. Schenkungen made within the last 10 years before the date of death are added back to the inheritance and reduce the personal Freibetrag accordingly. After the 10-year period has elapsed, the full Freibetrag is available again (§ 14 ErbStG).
Can business assets (Betriebsvermoegen) be inherited tax-free?
Under specific conditions yes: the standard exemption (Regelverschonung) frees 85% of qualifying business assets from the Erbschaftsteuer, the optional exemption (Optionsverschonung) even 100%. Conditions include continuation of the business and compliance with the payroll-sum rules (§ 13a, § 13b ErbStG).
Further reading
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Real advice.
The Erbschaftsteuer can be reduced substantially through forward-looking planning. Make use of the Freibetrag, stagger Schenkungen across decades, structure the Verschonungsabschlag for business assets. In a personal consultation I show you the available options.