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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