What are the German inheritance tax classes and rates?

Class I (spouses, children, grandchildren, parents): 7-30%. Class II (siblings, nieces, nephews, step-children, parents-in-law): 15-43%. Class III (unrelated persons): 30-50%. Progressive rates within each class based on taxable value.

What are the personal allowances for German inheritance tax?

Surviving spouse: €500,000. Children: €400,000 each. Grandchildren (parents deceased): €400,000; grandchildren (parents living): €200,000. Parents and grandparents (inheritance, not gifts): €100,000. Other Class I: €100,000. Class II/III: €20,000.

How are business assets taxed under German IHT?

Business property (Betriebsvermögen) can be exempt: 85% exemption if kept for 5 years and wage bill maintained. 100% exemption if kept for 7 years with stricter wage requirements. Option to pay tax over 10 years in installments.

Germany Erbschaftsteuer (Inheritance/Gift Tax) Calculator

Calculate German inheritance and gift tax (Erbschaftsteuer/Schenkungsteuer). Rates: 7–30% (classes I-III). Allowances: spouse €500,000, children €400,000, grandchildren €200,000. Business property 85%/100% exemption rules.

Principal ($)

Annual Rate (%)

Years

Compounding / Year

$ Finance Disclaimer: These calculators are for educational and illustrative purposes only. Results do not constitute financial advice. Consult a licensed financial advisor before making investment or borrowing decisions.

How to Use

Enter the values for the scenario you are assessing. Calculate German inheritance and gift tax (Erbschaftsteuer/Schenkungsteuer). Rates: 7–30% (classes I-III). Allowances: spouse €500,000, children €400,000, grandchildren €200,000. Business property 85%/100% exemption rules. Use the germany inheritance tax result to inform your calculation.

Related Calculators

Germany Einkommensteuer 2024

Finance & Accounting

Solidaritaetszuschlag 2024

Finance & Accounting

EU Tax Treaty Withholding

Finance & Accounting

Germany Erbschaftsteuer (Inheritance/Gift Tax) Calculator

How to Use

Related Calculators

Frequently Asked Questions

What are the German inheritance tax classes and rates?

What are the personal allowances for German inheritance tax?

How are business assets taxed under German IHT?