German inheritance tax: tax free amount

German inheritance tax: tax free amount

According to § 16 (1) ErbStG in case of unlimited tax liability (§ 2 (1) Nr. 1 ErbStG) the following tax free amounts apply:

 

 Beneficiary is ...

Tax Class

The spouse of the deceased

500.000

Divorced spouse

20 000

Registered same sex registered partner

500.000

Children of the deceased (including step-children)

400 000

Children of a predeceased child the deceased

400 000

Offspring of living children of the  deceased

200 000

Parents and other ascendants (acquisitions mortis causae)

100 000

Siblings of the deceased

20 000

Nieces and nephews

20 000

Step-parents

20 000

Parents-in-law

20 000

Daughters-in-law and sons-in-law

20 000

All other recepients

20 000

 

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