Freibetrag Erbschaftssteuer

Für Erbfälle nach dem 1.1.2007 beträgt nach § 16 (1) ErbStG der persönliche Freibetrag

 Der Erwerber ist

Betrag

Ehegatte

500.000

Geschiedener Ehegatte

20 000

Eingetragener Lebenspartner

500.000

Kinder und Stiefkinder

400 000

Kinder eines vorverstorbenen Kindes

400 000

Andere Abkömmlinge des Erblassers

200 000

Eltern und andere Aszendenten

100 000

Geschwister des Erblassers

20 000

Nichten und Neffen

20 000

Stiefeltern

20 000

Schwiegereltern

20 000

Schwiegerkinder

20 000

Alle anderen

20 000

 

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