|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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