Erbschaftsteuer Calculator
Calculate the
Erbschaftsteuer.
ou have inherited, and you are wondering how much of it the tax office takes. That is the question almost everyone asks me first. Enter your figures here and I show you in under a minute where you stand. The calculator interface stays in German for legal precision; I explain every term on this page. Then we talk about what really matters: how much stays with you.
This is what spouses can inherit tax-free. Children 400,000 EUR, grandchildren 200,000 EUR.
§ 16 ErbStG
Honestly: 500,000 EUR sounds like a lot. With a Frankfurt property inheritance it is often used up faster than people expect. A townhouse in the Taunus, a securities account on top, and the Freibetrag is already under water. That is exactly where my work begins.
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
This table is where every consultation with me begins. And the row that costs the most is almost never the one everyone looks at first.
| 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
My tip from practice
The biggest lever is the one most people notice too late: the Freibetrag renews every ten years. Anyone who starts giving early, during their lifetime, uses it more than once. That way assets move tax-free into the next generation long before the tax office even enters the picture.
Florian Enders, Steuerberater · § 14 ErbStG
Frequently asked
Understanding the Erbschaftsteuer
These are the questions that really land on my desk. I answer them here the same way I answer them in a first consultation: plainly, without hiding behind the statute.
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). Note: for parents and grandparents the 100,000 EUR applies only to inheritance - for a lifetime gift their Freibetrag drops to 20,000 EUR.
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
More on German inheritance
Once you have worked through the calculator, these are the two routes I would point you to next.
Inheritance navigator
Interactive checklists and guides covering wills, powers of attorney, statutory deadlines and estate planning under German law.
Open the navigatorEmergency kit
Preparedness check: are powers of attorney, account lists, crypto access and digital estate properly arranged?
Open the emergency kitNow you know the number.
The next move is making it smaller.
A calculator shows you the status quo. What it cannot show you is which lever works in your case. Use the Freibetrag more than once across ten years, stagger Schenkungen, structure the Verschonungsabschlag for business assets. In a first consultation I walk through exactly the points where something actually moves for you. Bring your figures and the conversation gets concrete.