German inheritance tax remained unchanged at the turn of the year 2025/2026. The general allowance under Section 16 of the German Inheritance Tax Act (ErbStG), therefore, remains at EUR 400,000 for children and EUR 200,000 for grandchildren. The tax rates for children under German inheritance tax law remain at 7% to 30%. Further information on inheritance tax can be found on our website. A reform of inheritance tax is expected in 2026, as the Federal Constitutional Court is likely to object to the scope of the tax exemption for business assets. This could be taken as an opportunity for a more comprehensive reform. For more information, please check our article "German inheritance tax".
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