German Inheritance Tax: Tax rates 2013

German Inheritance Tax: Tax rates 2013

According to § 19 (1) of the German inheritance tax act the tax rates of the German inheritance tax are as follows for death in 2013:

Taxable acquisition (§ 10)
up to
… Euro

Tax rate in every tax class

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

über 26 000 000

30

43

50

The tax class is determined by the family relation between the decedent and the heir / beneficiary:

Beneficiary is ...

Tax Class

The spouse of the deceased

I

Divorced spouse

II

Registered same sex partner

I

Children of the deceased (including step-children)

I

Children of a predeceased child the deceased

I

Offspring of living children of the deceased

I

Parents and other ascendants (acquisitions mortis causae)

I

Siblings of the deceased

II

Nieces and nephews

II

Step-parents

II

Parents-in-law

II

Daughters-in-law and sons-in-law

II

All other recepients

III

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