24 Calk24

Inheritance Tax Calculator

Calculate inheritance tax based on current exemptions and tax classes. For spouses, children and other heirs.

Updated 2025 Data stays local

Inheritance tax

11.000,00 €

Net inheritance

489.000,00 €

Detailed calculation

Inheritance value500.000,00 €
Tax allowance- 400.000,00 €
Taxable acquisition100.000,00 €
Tax class I / Tax rate11%
Inheritance tax11.000,00 €

Effective tax rate

Based on total inheritance value

2,20%

Calculation according to Inheritance and Gift Tax Act (ErbStG). Maintenance allowances, household goods and marital property equalization allowances are not considered. Without guarantee.

Note: These calculations are for informational purposes only and do not replace professional tax or financial advice. All information without guarantee.

Frequently Asked Questions

How high is inheritance tax in Germany?

Inheritance tax rates range from 7% to 50% depending on the tax class and the value of the inheritance. Spouses have a tax-free allowance of 500,000 euros, children 400,000 euros per parent.

What tax-free allowances apply to inheritances?

The allowances depend on the degree of kinship: spouses receive 500,000 euros, children 400,000 euros, grandchildren 200,000 euros, and other heirs between 20,000 and 100,000 euros.

What is the Inheritance Tax Calculator?

The inheritance tax calculator determines the tax due based on the value of the inheritance, the tax class and personal allowances under the Inheritance Tax Act.

How does the Inheritance Tax Calculator work?

Enter the value of the inheritance and your relationship to the deceased. The calculator assigns a tax class, deducts the allowance and applies the progressive rate (7-50%) to the taxable amount.

Key Data and Facts

Allowances: spouses 500,000 euros, children 400,000 euros, grandchildren 200,000 euros. Class I rates 7-30%, Class II 15-43%, Class III 30-50%.

Related Calculators