German Inheritance Tax: Personal Tax-free Exemptions 2019

German Inheritance Tax: Personal Tax-free Exemptions 2019

Personal Tax-free Exemption for 2019

The personal tax-free exemption (Freibetrag) depends on the familial relationship between deceased and beneficiary. In case of unlimited tax liability - the following tax free exemption applies (see § 15 ErbStG and § 16 ErbStG):

Beneficiary is ...

Exemption in EUR

the spouse of the deceased

500,000

divorced spouse

20,000

a registered same sex partner

500,000

a child of the deceased (including step-children)

400,000

a child of a predeceased child of the deceased

400,000

a child of living children of the deceased

200,000

other offspring of a living child of the deceased

100,000

a parent or an other ascendant

100,000

a sibling (sister or brother) of the deceased

20,000

a niece and nephew of the deceased

20,000

a step-parent of the deceased

20,000

a parents-in-law of the deceased

20,000

a daughters-in-law or son-in-law of the deceased

20,000

an other person

20,000

Tax-free Exemption in Case of Situs Taxation

In cases of situs-taxation, the personal tax free exemption under § 16(1) ErbStG is subject to a reduction which is calculated as follows: 

All estate assets and gifts within a 10-year period not subject to German situs taxation

Divided by: All estate assets and gifts in a 10-year period. 

For additional information on the calculation of the German inheritance tax, please refer to our article entitled German Inheritance Tax

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