Gift Tax Calculator
Determine the gift tax on asset transfers during lifetime. With exemptions and tax classes. Free online, no registration required, with 2026 tax rates and.
Previous gifts from the same donor within 10 years are aggregated.
Gift tax
€11,000.00
Remaining amount
€489,000.00
Detailed calculation
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.
FAQ
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.
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 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.
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.
Step-by-Step Guide
How to calculate gift tax step by step: 1. Determine the value of the gift: for cash gifts the nominal value, for real estate the market value (Bewertungsgesetz), for securities the market price on the relevant date. 2. Establish the family relationship: the allowances apply afresh every 10 years. Spouses: 500,000 EUR, children: 400,000 EUR, grandchildren: 200,000 EUR, siblings/nieces/nephews: 20,000 EUR. 3. Take earlier gifts into account: gifts from the same donor within the last 10 years are added together. 4. Calculate the taxable amount: gift value minus the allowance and, where applicable, earlier gifts. 5. Apply the tax rate: identical to inheritance tax -- tax class I: 7-30 %, tax class II: 15-43 %, tax class III: 30-50 %. Example: a father gives his daughter a condominium worth 350,000 EUR. Three years ago he had already given her 100,000 EUR. Aggregation: 350,000 + 100,000 = 450,000 EUR. Allowance for a child: 400,000 EUR. Taxable acquisition: 50,000 EUR. Tax rate (tax class I, up to 75,000 EUR): 7 %. Gift tax: 50,000 x 7 % = 3,500 EUR. Tip: with timely planning every 10 years, larger assets can be transferred tax-free.
Calculation Example
Vater schenkt Tochter Wohnung (350.000 EUR) + frueheren Betrag (100.000 EUR) = 450.000 EUR in 10 Jahren. tax allowance Kind: 400.000 EUR. Steuerpflichtig: 50.000 EUR. tax rate: 7 %. Schenkungsteuer: 3.500 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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