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 children400.000 €I
for grandchildren200.000 €I
for parents and grandparents for acquisition by inheritance100.000 €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 partnership20.000 €II
for all the other recipients of a gift or an inheritance20.000 €III

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

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