Nießbrauch Calculator
What is it worth?
Value the Nießbrauch.
ransfer assets but keep the use and the income, and you are using the Nießbrauch (German usufruct) - which often lowers the tax noticeably. Its capital value is deducted from the taxable base (§ 14 BewG). Enter the asset value, the age and the type of Nießbrauch and I will show you in a minute how large the value discount is under the German Valuation Act.
That is the capital value a reserved Nießbrauch deducts from the taxable base - for a 500,000 EUR property and a 70-year-old beneficiary (multiplier 9.938).
§ 14 BewG
Honestly: These roughly 267,000 EUR are the real lever: you give away the property but keep the use and the income - and only the rest is taxed. The capital value falls with every year of the beneficiary's life, so the value discount falls too. Transfer early and you get more out of it. But take care: for the compulsory portion the Nießbrauch counts differently. Both need to be calculated through before the notary drafts anything.
Usufruct details
Calculation result
Enter the value of the encumbered asset to calculate the capital value of the usufruct.
Note: This calculation is a non-binding initial estimate. The actual annual value, valuation discounts and individual planning can change the result. For a binding calculation please consult a German tax adviser.
Overview
Multiplier by age
The capital value of a lifelong Nießbrauch rises with the multiplier. The younger the beneficiary, the higher the value. Excerpt from the official BMF table valid from 1 Jan 2026.
| Age | Multiplier male | Multiplier female |
|---|---|---|
| 50 years | 14.977 | 15.711 |
| 55 years | 13.983 | 14.873 |
| 60 years | 12.798 | 13.832 |
| 65 years | 11.444 | 12.583 |
| 70 years | 9.938 | 11.107 |
| 75 years | 8.282 | 9.393 |
| 80 years | 6.509 | 7.490 |
| 85 years | 4.743 | 5.512 |
Source: § 14 BewG, BMF letter dated 21 Oct 2025 (from 1 Jan 2026)
My tip from practice
The reserved Nießbrauch is a double-edged sword. It lowers the gift tax because its capital value is deducted - but for the claim to a supplementary compulsory portion the ten-year clock does not start to run while you keep the full Nießbrauch for yourself (§ 2325 para. 3 BGB, BGH IV ZR 30/76). So you save tax, yet the gift stays fully exposed to disinherited relatives. My advice: calculate both effects together before the contract is signed, never the tax saving alone.
Florian Enders, tax adviser · § 14 BewG
Frequently asked
Understanding the Nießbrauch
How do you calculate the value of a Nießbrauch?
The capital value of the Nießbrauch is the annual value multiplied by a multiplier. The annual value is the yearly net return of the right of use, but at most the asset value divided by 18.6 (§ 16 BewG). For a lifelong Nießbrauch the multiplier comes from the official BMF table under § 14 BewG (depending on the beneficiary's age and gender); for a fixed-term Nießbrauch it comes from Annex 9a to § 13 BewG.
How high is the annual value of a Nießbrauch?
The annual value is the yearly net return the Nießbrauch yields, for example the net rental income of a property or its value in use. If you do not know that figure, you may apply the statutory maximum: the asset value divided by 18.6 (§ 16 BewG). A higher annual value is capped at this maximum for tax purposes.
Does the Nießbrauch reduce gift or inheritance tax?
Yes. Since § 25 ErbStG was repealed on 1 January 2009, the capital value of a reserved Nießbrauch is deducted directly from the taxable base. With a gift subject to a reserved Nießbrauch, the taxable acquisition therefore drops by the full capital value of the Nießbrauch, which reduces the gift tax accordingly.
What happens if the beneficiary dies earlier than expected?
If the person whose lifetime determines the duration of the Nießbrauch dies within certain periods after the valuation date, the capital value is corrected on application to reflect the actual lifespan (§ 14 para. 2 BewG). This subsequent correction cannot be anticipated by the calculator, because it is only established once the event has occurred.
Lifelong or fixed-term Nießbrauch - what is the difference?
A lifelong Nießbrauch ends when the beneficiary dies. Its multiplier depends on age and gender (§ 14 BewG, BMF table). A fixed-term Nießbrauch runs for a set number of years; its multiplier follows the mid-period present value at 5.5 % (Annex 9a to § 13 BewG) and is capped at 18.6.
Read on
More on the Nießbrauch
Once you know the value, these are the two routes I would point you to next.
Calculating the Nießbrauch: the guide
The detailed background to this calculator: multipliers, the value reduction, worked examples and the full table.
Read the guideInheritance tax calculator
Allowances, tax class and an estimated German inheritance tax at a glance - the sister tool to the Nießbrauch calculator.
Open the calculatorYou know the value.
Now comes the structuring.
The reserved Nießbrauch is one of the strongest tools in succession planning: transfer assets today, keep the income and control, save tax. But the value discount is only half the truth - the supplementary compulsory portion and the correction reserved under § 14 para. 2 BewG weigh in too. Bring your figures and I will place your situation in the initial consultation, then we set the next steps together.