Germany Inheritance Tax Calculator 2026 — Erbschaftsteuer
Calculate German inheritance tax (Erbschaftsteuer) by Steuerklasse (I–III) with tax-free allowances up to €500,000. Includes business exemption (85%) and family home exemption (€200,000) options.
How German Erbschaftsteuer works in 2026
German inheritance tax is levied on the transfer of assets upon death. The tax rate depends on the Steuerklasse (tax class), which is determined by the relationship between the deceased and the beneficiary, and the taxable value after applying personal allowances. Closer relatives (Klasse I) receive the highest allowances and lowest rates, while non-relatives (Klasse III) face a minimum 30% rate.
Germany Inheritance Tax Calculator 2026 — Erbschaftsteuer
Free German inheritance tax (Erbschaftsteuer) calculator. Calculate tax by Steuerklasse (I-III), tax-free allowances, and effective tax rates.
Inheritance Distribution
Gross vs Net Inheritance at Different Values
Tax-Free Allowances by Steuerklasse
Each beneficiary receives a personal allowance based on their relationship to the deceased. The allowance is reduced by any gifts received from the same person in the past 10 years.
- Steuerklasse I — Spouse/partner: €500,000; Children: €400,000; Grandchildren: €200,000; Parents: €100,000
- Steuerklasse II — Siblings, nieces/nephews, step-parents, parents-in-law, divorced spouse: €20,000
- Steuerklasse III — All other persons (friends, unmarried partners): €20,000
Tax Rates (progressive brackets)
The tax rate is determined by the taxable value (after allowance) and the Steuerklasse. Klasse I rates range from 7% to 30%, Klasse II from 15% to 35%, and Klasse III from 30% to 50%.
| Taxable Value (€) | Klasse I | Klasse II | Klasse III |
|---|---|---|---|
| 0 – 75,000 | 7% | 15% | 30% |
| 75,001 – 300,000 | 11% | 20% | 30% |
| 300,001 – 600,000 | 15% | 25% | 30% |
| 600,001 – 6,000,000 | 19% | 30% | 30% |
| 6,000,001 – 13,000,000 | 23% | 35% | 50% |
| 13,000,001 – 26,000,000 | 27% | 35% | 50% |
| Over 26,000,000 | 30% | 35% | 50% |
Exemptions & Special Rules
Business exemption: Up to 85% of business assets can be exempt if the business is held for more than 5 years and wage costs are maintained (up to 100% for 7+ years). This calculator applies a simplified 85% exemption when enabled.
Family home exemption: The spouse inheriting the family home is fully exempt if they live in it for 10+ years. Children are exempt up to 200m². This calculator applies a simplified €200,000 exemption when enabled.
Previous gifts: Any gift allowances used in the past 10 years reduce the available inheritance tax allowance. The tax rate is based on the total value received from this person in the last 10 years.