Inheritance Tax Calculator 2026
Calculate German inheritance tax: allowances (child €400,000, spouse €500,000), tax classes I–III and family home exemption under the ErbStG
As of September 2026Basis: §§ 13–19 ErbStG (Inheritance Tax Act)Calculated in your browser – your inputs are not transmitted and are kept on this device only if you choose
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I inherit as at the age of years.
More detailsPrior acquisitions €0 · Household effects €0 · Family home no
Gifts and inheritances within 10 years are added together (§ 14 ErbStG).
Tax-free up to €41,000 (tax class I) or €12,000 – household effects only, not cash, securities or real estate.
Reduces the pension allowance (§ 17 ErbStG), e.g. widow's or orphan's pension. The tax office sets the value; if empty, no reduction.
Your inheritance tax
€11,000
€11,000You pay €11,000 inheritance tax (tax class I) – effectively 2.2% of the inheritance. You keep €489,000.
Tax class I – tax rate by bracket
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Personal allowance by relationship
The closer the relationship, the higher the allowance. Tap a row to calculate with it.
What you can do
An inheritance up to about €400,000 would stay tax-free
Only the part above is taxed – at the rate of the bracket reached, applied to the whole taxable acquisition.
Inherited a family home?
A family home you live in yourself can be tax-free. Enter it under "More details".
Allowances renew every 10 years
How this was calculated
- Inheritance
- €500,000
- Personal allowance
- − €400,000
- Taxable acquisitionRounded down to full €100 (§ 10 ErbStG)
- €100,000
- × Tax rate (tax class I)
- 11%
- Your inheritance tax
- €11,000
Basis: allowances § 16 ErbStG, pension allowance § 17, tax classes § 15, rates and hardship relief § 19, exemptions § 13, aggregation § 14 ErbStG.
Inheritance tax 2026: tax classes and allowances
German inheritance tax (Erbschaftsteuer) is due when you inherit assets from someone who has died. The amount of tax depends on two factors: your degree of kinship to the deceased and the value of the inheritance.
The closer your relationship to the deceased, the higher your allowance and the lower the tax rates. Allowances apply for a period of 10 years and also cover gifts.
Allowances by degree of kinship
- Spouse: €500,000
- Tax class I, plus a €256,000 maintenance allowance. Family home tax-free.
- Children: €400,000
- Tax class I, plus a maintenance allowance depending on age (up to €52,000).
- Grandchildren: €200,000
- Tax class I, also applies to children of stepchildren. Great-grandchildren receive only €100,000 (§ 16 (1) no. 4 ErbStG).
- Parents: €100,000
- Tax class I on inheritance, tax class II on gifts.
Example calculation: inheritance received by a child
Tax rates by tax class
- 1Tax class I (spouse, children, grandchildren)7% up to €75,000, 11% up to €300,000, 15% up to €600,000, 19% up to €6 million, 23% up to €13 million, 27% up to €26 million, 30% above.
- 2Tax class II (siblings, nieces/nephews)15% up to €75,000, 20% up to €300,000, 25% up to €600,000, 30% up to €6 million, 35% up to €13 million, 40% up to €26 million, 43% above.
- 3Tax class III (other beneficiaries)30% up to €6 million, 50% above. Only a €20,000 allowance.
- Value of the inheritance
- €700,000
- Personal allowance (child)
- - €400,000
- Maintenance allowance (age 26)
- - €10,300
- Household effects allowance
- - €41,000
- Taxable acquisition
- €248,700
- Tax rate (tax class I)
- 11%
- Inheritance tax
- €27,357
Tax exemptions and relief
Besides the personal allowances, there are other ways to reduce inheritance tax. Particularly important is the exemption for the family home.
Important tax exemptions
- Family home for spouses
- The self-occupied family home is completely tax-free for spouses if they live in it for 10 years.
- Family home for children
- Children inherit the family home tax-free up to 200 sqm of living space, if used for 10 years.
- Household effects allowance
- An additional allowance of €41,000 (tax class I) or €12,000 applies to household effects and personal items.
- Business assets
- Companies and businesses can be inherited tax-free at 85% or 100% under certain conditions.
Frequently asked questions about German inheritance tax
Everything important about allowances, tax classes and exemptions
How high are the German inheritance tax allowances in 2026?
The personal allowances under § 16 ErbStG remain unchanged in 2026: spouses and registered civil partners €500,000, children and stepchildren €400,000, grandchildren €200,000, parents and grandparents on inheritance €100,000, siblings, nieces, nephews and children-in-law €20,000, all other persons €20,000. These allowances apply per acquisition within a 10-year period.
What tax classes exist for German inheritance tax?
There are three tax classes: tax class I (spouse, children, grandchildren, parents on inheritance) with tax rates of 7–30%, tax class II (siblings, nieces/nephews, stepparents, parents-in-law, divorced spouses) with 15–43%, tax class III (all other beneficiaries) with 30–50%.
Is the family home exempt from German inheritance tax?
Yes, the self-occupied family home can be inherited tax-free (§ 13 para. 1 no. 4b/4c ErbStG). For spouses the exemption applies without a size limit, provided they continue living in it for 10 years. For children the tax exemption is limited to 200 sqm of living space. If the heir moves out within 10 years, the exemption is revoked retroactively – with exceptions for compelling reasons (nursing home, death).
How can I legally avoid or reduce German inheritance tax?
Legal ways to optimize tax: use gift allowances every 10 years (same allowances as for inheritance), reserve a usufruct (reduces the taxable value), use the family home exemption, the business assets privilege (85% or 100% tax-free under certain conditions), early transfer of assets to make use of multiple 10-year allowances.
When do I have to report German inheritance tax?
The inheritance must be reported to the competent tax office within 3 months of becoming aware of it (§ 30 ErbStG). The tax office will then request an inheritance tax return. Inheritance tax is due once the taxable acquisition (after deducting all allowances) is positive.
What is the pension allowance for German inheritance tax?
Spouses receive an additional pension allowance of €256,000 on top of the personal allowance (€500,000). Children receive a pension allowance depending on age, from €10,300 (age 21 to under 27) up to €52,000 (up to age 5); it no longer applies once the 27th year of life is completed (§ 17 (2) ErbStG). The pension allowance is reduced by the capitalized value of survivor benefits not subject to inheritance tax (e.g. statutory survivor pension).