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German Inheritance Tax - Update 2017

The General Tax-free Exemption and Tax Rates of the German Inheritance Tax 2017

The personal tax-free exemption (§ 16 ErbStG) and the Tax Rates (§ 19 ErbStG) remain unchanged. 

Tax-free Exemption in Case of Situs Taxation

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In case of situs taxation, the tax-free exemption for taxable acquisitions since June 25, 2017 under § 16 ErbStG is subject to a reduction which is calculated as follows: 

All estate assets and gifts within a 10-year period not subject to German situs taxation

Divided by: All estate assets and gifts within in a 10-year period. 

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

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