Gift Tax Calculator 2026 by Rechnerzentrale

Value of the gift

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I give to .

More detailsPrior gifts €0 · Usufruct no

Earlier gifts from the same donor

€

Gifts within the last 10 years are added together (§ 14 ErbStG).

Usufruct or right of residence reservedThe donor keeps a right of use, e.g. a right of residence.

Your gift tax

€0

No gift tax – €100,000 of the allowance is still free.

Gift

€300,000

Personal allowance

− €300,000

Taxable acquisition

€0

Tax class I – tax rate by bracket

Gift allowance by relationship

Allowances renew every 10 years. Tap a row to calculate with it.

What you can do

No gift tax due
The gift is below your allowance. Still free: €100,000.
Compare with an inheritance
Go to the inheritance tax calculator

How this was calculated

Gift: €300,000
Personal allowance: − €400,000
Taxable acquisitionRounded down to full €100 (§ 10 ErbStG): €0
× Tax rate (tax class I): 7%
Your gift tax: €0

Remaining allowance: €400,000

Basis: allowances § 16 ErbStG, tax classes § 15, rates and hardship relief § 19, aggregation § 14 ErbStG, usufruct § 14 and § 16 BewG with Finance Ministry multipliers from 1 Jan 2026.

Gift Tax Calculator 2026 by Rechnerzentrale(opens in a new tab)2026 values