Germany inheritance and gift tax (Erbschaftsteuer) calculator

How much inheritance or gift tax is due in Germany, by tax class, allowance, exemptions and hardship relief, as the law provides today.

Inheritance tax

€31,350

on a taxable acquisition of €285,000, tax class I

Tax class I
Allowance €400,000
Tax rate 11%

Of the acquisition of €700,000, after deducting the flat amount of €15,000 for burial and settlement, €685,000 remains. In tax class I, the allowance of €400,000 stays tax-free: taxable are €285,000, rounded down to full €100. A rate of 11% applies to it: €31,350.

You must report the acquisition to the tax office in writing within three months of learning of it, even if no tax is due; exceptions are in ErbStG § 30 para. 3.

The calculation uses the value you enter. For real estate, businesses and shareholdings the tax office sets its own tax values; business assets and agricultural and forestry assets (ErbStG §§ 13a to 13d, 19a) are not calculated on this page.

What is left of the acquisition

Stays with you€668,65096%
Inheritance tax€31,3504%

I’m not an accountant or a financial advisor. This is an estimate, for information only. Check with a professional before you decide.

Your numbers

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Inheritance or gift?

For an inheritance the law flatly deducts €15,000 for burial and settlement, and there are additional exemptions. For a gift during the donor’s lifetime, earlier gifts from the same person in the last ten years count too (ErbStG § 14).

Inheritanceacquisition on deathGiftduring the donor’s lifetime

Your relationship to the deceased or donor

The relationship determines the tax class and the allowance (ErbStG §§ 15 and 16). Parents are in class I for an inheritance, in class II for a gift. Unmarried partners and friends belong to class III with an allowance of only €20,000.

Value of the acquisition

The value of the assets you inherit or receive as a gift: bank balances, securities, real estate and other assets, each at the value the tax office uses (for real estate the property value (Grundbesitzwert), not the purchase price). With several heirs, only your share.

Debts and burdens

Debts of the deceased, legacies and compulsory portions you have to satisfy; for a gift, conditions. Debts that belong to tax-exempt parts, such as a mortgage on an exempt family home, are only deductible proportionally (ErbStG § 10 para. 6): enter only the deductible part then.

Of which: household goods, linen and clothing

In tax class I up to €41,000 stay tax-free, in classes II and III up to €12,000 together with other movable items (ErbStG § 13 para. 1 No. 1). Cash, securities, coins, precious metals, gemstones and pearls do not count.

Of which: other movable items, for example a car

In tax class I up to €12,000 stay tax-free; in classes II and III this amount is shared with the household goods.

Of which: the family home

The value of the apartment or house where the deceased lived themselves until the end and into which you move without delay. It is exempt in full for spouses (also for a gift) and for children in an inheritance up to 200 m² of living area; you must live there yourself for ten years, otherwise the exemption lapses retroactively (ErbStG § 13 para. 1 No. 4a to 4c).

Living area of the family home

Only important for children in an inheritance: above 200 m² only the part corresponding to 200 m² stays exempt (ErbStG § 13 para. 1 No. 4c).

Did you care for or support the deceased?

Anyone who cared for or supported the deceased free of charge or for inadequate pay keeps an acquisition of up to €20,000 tax-free, to the extent it counts as reasonable compensation (ErbStG § 13 para. 1 No. 9). Only for an inheritance.

YesNo

Special pension allowance

Only for an inheritance: up to €256,000 for the spouse, up to €52,000 for children up to 27 (depending on age), each reduced by the capital value of a widow’s, orphan’s or company pension (ErbStG § 17). The tax office works it out: enter the amount you know, otherwise 0.

Tax-free equalization of accrued gains

Only for spouses in an inheritance: if you lived under the statutory property regime and the gain is not equalized under inheritance law, the amount you could demand as equalization is not a taxable acquisition (ErbStG § 5 para. 1). Your tax adviser works it out; otherwise 0.

Earlier acquisitions from the same person

The values of all acquisitions you received from the same person in the last ten years, for example earlier gifts from your parents. They are added together, the allowance applies only once (ErbStG § 14). Otherwise 0.

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The calculation
	Value of the acquisition	€700,000
−	Flat amount for burial and settlementErbStG § 10 para. 5 No. 3	€15,000
=	Enrichment	€685,000
=	Acquisition after exemptions	€685,000
−	Allowance, tax class I	€400,000
=	Taxable acquisitionrounded down to full €100	€285,000
×	Tax rate	11%
=	Inheritance tax	€31,350

How it works

By the relationship to the deceased or donor there are three tax classes (ErbStG § 15) and allowances: spouses €500,000, children €400,000, grandchildren €200,000 (€400,000 if their parent has died), parents, grandparents and great-grandchildren in an inheritance €100,000, everyone else €20,000 (ErbStG § 16). In an inheritance a flat €15,000 for burial and settlement is deducted from the debts and burdens (ErbStG § 10 para. 5 No. 3).
Tax-free are household goods and movable items up to the limits of ErbStG § 13 para. 1 No. 1, the family home for spouses and, in an inheritance, for children up to 200 m² (No. 4a to 4c) and up to €20,000 for care (No. 9). For spouses and children there are also the special pension allowance (§ 17) and the tax-free equalization of accrued gains (§ 5). The taxable acquisition is rounded down to full €100 (§ 10 para. 1 sentence 6).
The rate rises with the acquisition in seven steps from 7 to 30% in class I, from 15 to 43% in class II and from 30 to 50% in class III, and it applies to the whole acquisition (§ 19 para. 1). If the acquisition exceeds a step only slightly, hardship relief softens the jump: the additional tax is levied only to the extent it is covered by half (for rates up to 30%) or three quarters of the amount above the step (§ 19 para. 3). Earlier acquisitions from the same person in the last ten years are added together (§ 14).

Worked example

A child inherits €700,000: after the flat amount of €15,000, €685,000 remain, after the allowance of €400,000, €285,000 are taxable. In tax class I a rate of 11% applies up to €300,000: €31,350 inheritance tax, about 4.5% of the inheritance. A commentary’s example: a daughter receives a life insurance worth €705,000 as a gift, €305,000 are taxable. Instead of 15% = €45,750 it is €33,000 + €2,500 = €35,500 with hardship relief.

Sources

Text checked on October 6, 2026

Good to know

This is an estimate from your details. What counts is the tax assessment of the tax office; it sets the values of real estate, businesses and shareholdings under the Valuation Act.
The page does not calculate business assets, agricultural and forestry assets and shares in corporations: their own relief rules apply (ErbStG §§ 13a to 13d, 19a).
If more tax was paid on earlier acquisitions than they would amount to under current law, the higher tax paid is deducted (ErbStG § 14 para. 1 sentence 3): the page uses the tax under current law.
If several heirs have divided the inheritance, each calculates with their share. Legacies and compulsory portions you must satisfy are debts of the estate.
A will opened by a German court or a German notary does not always exempt you from reporting: if real estate, business assets, shares in corporations or assets abroad are involved, the report is necessary (ErbStG § 30 para. 3).

Frequently asked questions

How high is the allowance for an inheritance in Germany?

For spouses and civil partners €500,000, for children €400,000, for grandchildren €200,000 (€400,000 if their parent has died), for parents, grandparents and great-grandchildren €100,000, for siblings, nieces and nephews and for everyone else €20,000 (ErbStG § 16).

How high is the inheritance tax?

Depending on the tax class and the amount of the taxable acquisition, 7 to 30% (class I), 15 to 43% (class II) and 30 to 50% (class III) (ErbStG § 19).

Is inheritance tax paid on the parental home?

Not always: the family home stays tax-free for spouses and, for children, up to 200 m² of living area, if the deceased lived there themselves until the end and you live there yourself for ten years (ErbStG § 13 para. 1 No. 4b and 4c). Otherwise the value counts toward the acquisition.

When must I report the inheritance to the tax office?

Within three months of learning of it, in writing; exceptions apply if a court or notary has opened the will and there is no real estate, business assets or assets abroad (ErbStG § 30).

How often can I use allowances for gifts?

Anew every ten years: gifts from the same person within ten years are added together, and the allowance applies only once to the total (ErbStG § 14).