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.