Inheritance tax rates in Germany

Tax value up to & incl. Tax class
   1 2  3
75.000 Euro 7 % 15 % 30 %
300.000 Euro 11 % 20 % 30 %
600.000 Euro 15 % 25 % 30 %
6.000.000 Euro 19 % 30 % 30 %
13.000.000 Euro 23 % 35 % 50 %
26.000.000 Euro 27 % 40 % 50 %
more than 26.000.000 Euro 30 % 43 % 50 %

All data without guarantee!

Source of the table: Inheritance tax and gift tax law (ErbStG), § 19 Tax rates

 

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