24 Calk24

Gift Tax Calculator

Determine the gift tax on asset transfers during lifetime. With exemptions and tax classes.

Updated 2025 Data stays local

Frühere Schenkungen vom selben Schenker innerhalb von 10 Jahren werden zusammengerechnet.

Schenkungsteuer

11.000,00 €

Verbleibender Betrag

489.000,00 €

Berechnung im Detail

Aktuelle Schenkung500.000,00 €
Freibetrag (10-Jahres-Zeitraum)- 400.000,00 €
Noch verfügbarer Freibetrag400.000,00 €
Steuerpflichtiger Erwerb100.000,00 €
Tax class I / Tax rate11%
Schenkungsteuer11.000,00 €

Effective tax rate

Based on the current gift

2,20%

Calculation according to ErbStG. The allowance applies per donor for a period of 10 years. After expiry, allowances can be used again. 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 is gift tax calculated?

Gift tax follows the same rates and allowances as inheritance tax. The key difference is that allowances renew every ten years, enabling tax-efficient wealth transfer through staged gifting.

How often can you use gift tax allowances?

Gift tax allowances renew every ten years. This means parents can give each child up to 400,000 euros tax-free every decade.

What is the Gift Tax Calculator?

The gift tax calculator computes the tax on gifts. The same allowances and rates as for inheritance tax apply, but allowances can be used again every 10 years.

How does the Gift Tax Calculator work?

Enter the gift value and the relationship. The calculator deducts the allowance and computes the tax using the inheritance tax tariff. Multiple gifts within 10 years are aggregated.

Key Data and Facts

Allowances identical to inheritance tax but renewable every 10 years. Spouses: 500,000 euros, children: 400,000 euros. Gifts must be reported to the tax office within 3 months.

Related Calculators