Gift Tax Calculator Germany
Work out German gift tax with the allowance for each relationship and gifts from the last 10 years added in, plus tax class, rate and remaining allowance.
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.
Which allowance applies when children give a gift to their parents?
Only €20,000 per 10-year period. For gifts, parents and grandparents fall into tax class II; tax class I with a €100,000 allowance applies to them only when they inherit. Example: if a child gives one parent €100,000, €80,000 is taxable at the class II rate of 20%, so the gift tax is €16,000. In the calculator, select the relationship Parents / grandparents (gift).
Guide
What is the Gift Tax Calculator Germany?
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 Germany 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
A father gives his daughter a flat (350,000 EUR) on top of an earlier gift (100,000 EUR) = 450,000 EUR within 10 years. Allowance for a child: 400,000 EUR. Taxable: 50,000 EUR. Tax rate: 7%. Gift tax: 3,500 EUR.
Sources
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.
Reviewed by Konstantin Iakovlev · Last updated:
Taxes
Related Calculators
Gross-to-Net Calculator Germany
Work out your 2026 net salary in Germany by tax class, state and health insurance, with wage tax, Soli, church tax and every social contribution itemised.
Income Tax Calculator Germany
Calculate German income tax for 2026 under § 32a EStG (basic tariff) from taxable income, with Soli, church tax by state and your marginal and average tax rate.
VAT Calculator Germany
Convert net to gross or gross to net with German VAT at 19%, 7% or a custom rate. Shows the net amount, the VAT and the gross amount with the calculation.
Wage Tax Calculator Germany
German wage tax 2026 on your monthly pay by tax class I–VI, with Soli, church tax, child allowances and annual figures including the Vorsorgepauschale.