Inheritance Tax Calculator
Calculate inheritance tax based on current exemptions and tax classes. For spouses, children and other heirs. Quick, accurate calculation with all 2026.
Inheritance tax
€11,000.00
Net inheritance
€489,000.00
Detailed calculation
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.
FAQ
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.
Are the 2026 German tax values current?
Yes — all tax rates, allowances and contribution ceilings reflect 2026: basic allowance €12,348, top tax rate 42 % from €69,879, Soli exemption €20,350. Source: German Federal Ministry of Finance (BMF) and gesetze-im-internet.de.
Guide
Quick Answer
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.
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%.
Step-by-Step Guide
How to calculate inheritance tax step by step: 1. Determine the value of the estate: Add up all assets (real estate, bank balances, securities, tangible assets) and subtract debts and funeral costs (flat rate of 10,300 EUR). Real estate is valued at its market value. 2. Determine the family relationship: This sets the tax class and the allowance. Tax class I: spouses (500,000 EUR), children (400,000 EUR), grandchildren (200,000 EUR). Tax class II: siblings, nieces, nephews (20,000 EUR). Tax class III: all other persons (20,000 EUR). 3. Calculate the taxable acquisition: Estate value minus allowance. Spouses additionally receive a pension allowance of 256,000 EUR. 4. Apply the tax rate: In tax class I from 7 % (up to 75,000 EUR) to 30 % (over 26 million EUR). In tax class II from 15 % to 43 %. In tax class III from 30 % to 50 %. Example: A daughter inherits assets of 650,000 EUR. Allowance (child): 400,000 EUR. Taxable acquisition: 250,000 EUR. Tax rate in tax class I at 250,000 EUR: 11 %. Inheritance tax: 250,000 x 11 % = 27,500 EUR. Note: An owner-occupied family home can, under certain conditions, be inherited tax-free.
Calculation Example
Daughter inherits 650.000 EUR. Allowance (child, tax class I): 400.000 EUR. Taxable acquisition: 250.000 EUR. Tax rate: 11%. Inheritance tax: 27.500 EUR.
Sources · E-E-A-T
Official sources
Calculations are based on applicable German laws and official data:
- Einkommensteuergesetz (EStG) — gesetze-im-internet.de
- Bundesministerium der Finanzen (BMF)
- Statistisches Bundesamt (Destatis)
Full methodology at Methodology.
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