Inheritance tax: Personal tax exemptions
Tax exempt amount (§ 16 ErbStG) Tax class (§ 15 ErbStG) for the spouse and the partner (civil partnerships) 500.000 € I for children and grandchildren, whose parents have passed away, as well as for stepchildren and adopted children 400.000 € I for grandchildren 200.000 € I for parents and grandparents for acquisition by inheritance 100.000 € […]