Inheritance Tax Calculator Germany 2026: Allowances & Rates
In short: German inheritance tax depends on your relationship to the deceased and the value of the estate: spouses inherit up to €500,000 tax-free, children up to €400,000, grandchildren up to €200,000, parents up to €100,000, siblings and others only up to €20,000. The rest is taxed between 7 and 50 percent depending on the tax class. Use the calculator below for an instant estimate.
Calculate inheritance tax
Simplified calculation under sections 15, 16 and 19 of the German Inheritance Tax Act (ErbStG), including the hardship relief at the bracket limits. Not included: pension allowance, household effects, family home exemption, gifts in the last ten years, debts and funeral costs. This is not tax advice.
Inheritance tax allowances by relationship
| Heir | Tax class | Allowance |
|---|---|---|
| Spouse / registered partner | I | 500.000 € |
| Children and stepchildren | I | 400.000 € |
| Grandchildren (parent still alive) | I | 200.000 € |
| Parents and grandparents (inheritance) | I | 100.000 € |
| Siblings, nieces, nephews, children-in-law | II | 20.000 € |
| All others (e.g. unmarried partners, friends) | III | 20.000 € |
Inheritance tax rates (section 19 ErbStG)
| Taxable amount (after allowance) | Class I | Class II | Class III |
|---|---|---|---|
| up to €75,000 | 7 % | 15 % | 30 % |
| up to €300,000 | 11 % | 20 % | 30 % |
| up to €600,000 | 15 % | 25 % | 30 % |
| up to €6,000,000 | 19 % | 30 % | 30 % |
| up to €13,000,000 | 23 % | 35 % | 50 % |
| up to €26,000,000 | 27 % | 40 % | 50 % |
| over €26,000,000 | 30 % | 43 % | 50 % |
The rate applies to the whole taxable amount of the bracket; a hardship relief softens the jump at the bracket limits.
Inheritance tax on property
An inherited property is valued at its market value under German valuation rules. A family home that the heir lives in can stay tax-free under conditions: for a spouse who lives in it for ten years, and for children up to 200 square metres of living space, also with ten years of own use. If the house is sold within that period, the exemption lapses retroactively. More in our guides:
- Inheritance tax real estate tax exemptions tax rates strategies
- Inherited parental home sell rent or use yourself
- Inherit properly what to consider when inheriting and bequeathing
Process: notification and tax return
You must notify the competent tax office of the inheritance within three months. The tax return is filed when the tax office asks for it, usually within one month. Only then is the tax assessment issued.
Inheritance tax: frequently asked questions
How high is the inheritance tax allowance in Germany?
It depends on the relationship: €500,000 for spouses, €400,000 for children, €200,000 for grandchildren, €100,000 for parents and grandparents and €20,000 for siblings and all other heirs.
How much inheritance tax is due on €1 million?
A child pays €90,000 on an estate of €1 million (taxable €600,000 at 15 percent). A spouse pays €75,000. An unrelated heir pays about €294,000. These figures assume no further exemptions.
Do you have to pay tax on an inherited house?
Yes, if its value plus the rest of the estate exceeds your allowance. A family home you live in can be exempt under section 13 ErbStG.
When must an inheritance be reported to the tax office?
Within three months of learning about the acquisition. The tax return follows when the tax office requests it.
As of November 2026. No guarantee; the German Inheritance and Gift Tax Act is authoritative.
Calendar 2027 to Print: Free PDF
Buying Property in Spain: Costs, Taxes & Process
Lukinski App: Search, Compare and Save Luxury Villas Worldwide – Now for iPhone and Android
Rental Prices 2026: Why Tenants in Munich, Berlin and Frankfurt Keep Paying More
Real Estate Investment 2026: Why 84 Percent of Investors Are Betting on Residential Property
Schwanenwerder: Berlin's Most Exclusive + Expensive Island! Villas, Map, History + Tour
