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 € I
for parents and grandparents for acquisition by receiving gifts, for siblings, children of the siblings, stepparents, stepchildren, in-laws, divorced spouses and partners of a nullified civil partnership 20.000 € II
for all the other recipients of a gift or an inheritance 20.000 € III

Source of the chart: Inheritance tax and gift tax law (ErbStG), § 16 Tax exempt amounts

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