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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