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German inheritance and gift tax by tax class (ErbStG s. 19)

This is NOT a banded schedule: the rate of the band reached applies to the WHOLE acquisition, not just the excess. So that one extra euro does not trigger thousands in tax, subsection 3 caps the jump at half — three quarters above 30 % — of the amount above the threshold.

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This content is part of the path: Paying tax on inheritances and gifts· Step 6 of 10· Next step: German family home exemption — inheritance and gift tax, ErbStG s. 13(1) nos. 4a to 4c

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Sources and assumptions

Calculation assumptions

  • Enter the taxable acquisition of ErbStG s. 10(1): the enrichment of the acquirer, to the extent it is not tax-exempt (ss. 5, 13, 13a, 13c, 13d, 16, 17 and 18); on an acquisition on death, the estate liabilities deductible under s. 10(3) to (9) are deducted first. The allowance calculator deducts ONLY the personal allowance of s. 16. Not modelled, in particular: the exemptions of s. 13, the pension allowance of s. 17 and the estate liabilities — deduct them before entering the amount, or the acquisition, the band and the tax will be overstated.
  • Reliefs for business assets and the family home (ss. 13a, 13b, 13d) are not modelled; they can cut the base by 85 to 100 %.
  • ONE acquisition is computed. The aggregation of gifts made in the previous ten years under s. 14 is left aside.

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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.