German Inheritance Tax Rates 2019

German Inheritance Tax Rates 2019

The German inheritance tax rates depend on a) the tax class and b) the value of the taxable acquisition of the beneficiary.

Determination of the German Inheritance Tax Class for 2019

The inheritance tax class depends on the familial relationship between the deceased and the beneficiary:

Beneficiary is ...

Tax class

the spouse of the deceased

I

the divorced spouse

II

the registered same sex partner

I

a child of the deceased (including step-children)

I

a child of a predeceased child the deceased

I

an offspring of a living child of the deceased

I

a parent or other ascendant (acquistions moris causae)

I

a sibling (brother or sister) of the deceased

II

a nieces or nephew of the deceased

II

a step-parent

II

a parents-in-law

II

a daughter-in-law or son-in-law

II

any other person

III

 

Determination of the German Inheritance Tax Rate for 2019

The German inheritance tax rate in each tax class can be taken from the following table:

 

Taxable acquisition (§ 10) up to EUR

Tax rate in every tax class in %

I

II

III

75 000

7

15

30

300 000

11

20

30

600 000

15

25

30

6 000 000

19

30

30

13 000 000

23

35

50

26 000 000

27

40

50

More than 26 000 000

30

43

50

 

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

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