Free practitioner guide
German Erbschaftsteuer (inheritance tax) on 8 pages
Steuerklasse (tax class), Freibetrag (personal allowance), tax rates, 5 levers to reduce the burden and 3 worked examples — compact, with every paragraph reference, free of jargon.
This quick-check is for you if an inheritance is approaching or you are planning a larger Schenkung (lifetime gift) and want to know quickly what to expect from German Erbschaftsteuer and Schenkungsteuer (gift tax) — and where the planning levers sit.
What you will find inside
7 parts, every one with tables
A preview of the quick-check. The full version with every rate, every sample calculation and the 5 levers ships as a PDF.
Steuerklasse (tax class)
Who falls into which Steuerklasse — and why parents shift class depending on the transfer direction.
Personal Freibetrag (allowance)
Every Freibetrag under § 16 ErbStG: 500,000 EUR for the spouse down to 20,000 EUR for unrelated heirs.
Tax rates per Steuerklasse
The full progression table under § 19 ErbStG for class I, II and III.
5 levers to reduce tax
Schenkung (lifetime gift), Niessbrauch (usufruct), Gueterstandsschaukel, Familienheim, survivor allowances.
3 sample calculations
Concrete cases at 300,000, 1 million and 5 million EUR of estate value.
The 3 most common mistakes
What regularly costs families six-figure amounts.
Understanding the 10-year clock
Tax, Pflichtteil and social-care recovery — and why a Niessbrauch suspends all three.
From practice
Practical, for heirs and donors
Florian Enders is Steuerberater (German tax adviser, regulated under StBerG) at tietze enders und Partner mbB in Liederbach. Focus areas: succession of wealth, Erbschaftsteuer and Schenkungsteuer, and tax-driven structuring. The quick-check draws on real client files — names are anonymised throughout.
Planning a concrete structure? Clarify your situation in a free initial consultation: Book a meeting