Tax Planning
Erbschaftsteuer (inheritance tax) — Freibeträge, rates, guide
Erbschaftsteuer is one of the most consequential cost factors in succession planning — but with the right structures often substantially reducible. Main guide on Freibeträge, Steuerklassen and rates plus five detail answers for children, siblings, real estate and the family-home exemption.
The main guide
Erbschaftsteuer 2026: Allowances, Tax Rates, Guide
Erbschaftsteuer in Germany 2026 — who pays what, which allowances apply, how the tax is calculated and how you legally save tax. Main guide from the Steuerberater with worked examples.
Read the full guideDetail answers
Concrete case constellations and detail questions around Erbschaftsteuer — building on the main guide.
Erbschaftsteuer Allowances 2026: Table and Practical Examples
Erbschaftsteuer allowances 2026 by degree of kinship — full table covering all relatives and third parties, Versorgungsfreibetraege and worked examples for children, spouses, siblings.
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Erbschaftsteuer for Children 2026: Freibetrag, Tax Rates, Strategies
Erbschaftsteuer for children — 400,000 EUR Freibetrag per parent, when children must pay, tax rates and legal strategies to reduce the burden. With worked examples from a Steuerberater.
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Erbschaftsteuer on Real Estate and Houses 2026: Valuation, Exemptions
Erbschaftsteuer on real estate — how the tax office values houses, which exemptions apply to the Familienheim, how preparation can halve the tax bill. With practical examples.
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Erbschaftsteuer Siblings 2026: Why It Becomes Expensive
Siblings inherit in tax class II with only EUR 20,000 allowance — Erbschaftsteuer almost always applies. Strategies for reduction with practical examples from the Steuerberater.
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Calculating Erbschaftsteuer 2026: Formula, Calculator, Examples
Calculate Erbschaftsteuer yourself — full formula, step-by-step guide, worked examples for children, spouses, siblings and third parties. With online calculator and practical tips.
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Erbschaftsteuer Table 2026: Allowances and Tax Rates (7-50%) in Full
Erbschaftsteuer table 2026: all Freibetraege (500,000 EUR spouses, 400,000 EUR children), three tax classes, rates 7-50 percent — as a table plus four worked examples.
Read moreFrequently asked questions
The questions clients ask most frequently in advisory work around Erbschaftsteuer.
What Freibetrag applies to children in 2026?
400,000 EUR per child and per parent (§ 16 ErbStG, Steuerklasse I). Two parents and two children can therefore transfer 1.6 million EUR tax-free every 10 years. The Freibetrag applies separately to Schenkung (lifetime) and Erbschaft (death).
How high is the Freibetrag for siblings?
Only 20,000 EUR (Steuerklasse II, § 16 ErbStG). Plus the tax rates are sharply higher (15 to 43 percent). For siblings, Schenkung is regularly the wrong tool — the Familienstiftung, the Pflichtteilsverzicht or the Familienpool typically work substantially better.
How is real estate valued for inheritance tax?
Real estate is valued according to § 176 ff. BewG, usually using the Vergleichswert or Ertragswert procedure. Since the ImmobilienertragsteuerReformG (2023), valuations regularly come close to market value. A counter-appraisal can substantially correct distorted valuations.
When does the family-home exemption (Familienheim) apply?
On inheritance by the spouse: the family home is fully tax-free, provided the spouse uses it as own residence for at least 10 years (§ 13 (1) No. 4b ErbStG). For children: tax-free up to 200 m² living area, 10-year retention period, must move in within 6 months.
What rates apply in Steuerklasse I, II and III?
Steuerklasse I (spouse, children, grandchildren): 7 to 30 percent depending on bracket. Steuerklasse II (siblings, nephews, parents in inheritance): 15 to 43 percent. Steuerklasse III (everyone else): 30 to 50 percent. The bracket logic kicks in from the Freibetrag — every euro above is taxed in the bracket.
Structure your concrete situation
In the initial consultation we clarify your wealth and family situation, examine the suitable strategy and develop a concrete roadmap — without legal idling.
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