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German family home exemption — inheritance and gift tax, ErbStG s. 13(1) nos. 4a to 4c

Between spouses the family home is exempt without limit — as a gift with no holding period, on death subject to ten years of owner-occupation. Children who move in also inherit it tax-free, but only to the extent the living space does not exceed 200 square metres.

2026 rules — verified on September 23, 2026Free, no account

This content is part of the path: Paying tax on inheritances and gifts· Step 7 of 10· Next step: The ten-year rule — what will the next gift cost?

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Sources and assumptions

  • gesetze-im-internet.de — ErbStG § 13 Abs. 1 Nr. 4c Satz 1 — tax year 2026, verified on September 23, 2026
    Excerpt from the source : « die beim Erwerber unverzüglich zur Selbstnutzung zu eigenen Wohnzwecken bestimmt ist (Familienheim) und soweit die Wohnfläche der Wohnung 200 Quadratmeter nicht übersteigt. »
  • gesetze-im-internet.de — ErbStG § 13 Abs. 1 Nr. 4b Satz 5 — tax year 2026, verified on September 23, 2026
    Excerpt from the source : « Die Steuerbefreiung fällt mit Wirkung für die Vergangenheit weg, wenn der Erwerber das Familienheim innerhalb von zehn Jahren nach dem Erwerb nicht mehr zu Wohnzwecken selbst nutzt »
  • gesetze-im-internet.de — ErbStG § 13 Abs. 1 Nr. 4c Satz 5 — tax year 2026, verified on September 23, 2026
    Excerpt from the source : « Die Steuerbefreiung fällt mit Wirkung für die Vergangenheit weg, wenn der Erwerber das Familienheim innerhalb von zehn Jahren nach dem Erwerb nicht mehr zu Wohnzwecken selbst nutzt »

Calculation assumptions

  • The input is the tax value of the owner-occupied home or of the share acquired; in a mixed-use building, only the value of the family's own flat.
  • Above 200 square metres the value is split in proportion to floor area; the statute says 'to the extent' but sets no apportionment key.
  • The home does not have to be passed on to a third party or a co-heir under the deceased's will or on division of the estate (otherwise the exemption is lost to that extent).

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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.