German inheritance tax allowance — what stays tax free
The allowance belongs to EACH recipient separately: three children have EUR 1,200,000 free between them, not EUR 400,000. It ranges from EUR 500,000 for a spouse to EUR 20,000 in tax classes II and III.
2026 rules — verified on September 21, 2026Free, no account
This content is part of the path: Paying tax on inheritances and gifts· Step 5 of 10· Next step: German inheritance and gift tax by tax class (ErbStG s. 19)
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Sources and assumptions
- gesetze-im-internet.de — ErbStG § 16 Abs. 1 Nr. 1 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « des Ehegatten und des Lebenspartners in Höhe von 500 000 Euro; »
- gesetze-im-internet.de — ErbStG § 16 Abs. 1 Nr. 2 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « der Kinder im Sinne der Steuerklasse I Nr. 2 und der Kinder verstorbener Kinder im Sinne der Steuerklasse I Nr. 2 in Höhe von 400 000 Euro; »
- gesetze-im-internet.de — ErbStG § 16 Abs. 1 Nr. 3 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « der Kinder der Kinder im Sinne der Steuerklasse I Nr. 2 in Höhe von 200 000 Euro; »
- gesetze-im-internet.de — ErbStG § 16 Abs. 1 Nr. 4 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « der übrigen Personen der Steuerklasse I in Höhe von 100 000 Euro; »
- gesetze-im-internet.de — ErbStG § 16 Abs. 1 Nr. 5 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « der Personen der Steuerklasse II in Höhe von 20 000 Euro; »
- gesetze-im-internet.de — ErbStG § 16 Abs. 1 Nr. 7 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « der übrigen Personen der Steuerklasse III in Höhe von 20 000 Euro. »
Calculation assumptions
- Unlimited tax liability under ErbStG s. 2(1) no. 1.
- Excludes the special maintenance allowance of ErbStG s. 17, available only on acquisitions on death: to the surviving spouse and the surviving registered civil partner (subsection 1), and to children of tax class I no. 2, graded by age up to their 27th birthday (subsection 2).
- A single transfer: earlier gifts from the same person within ten years are aggregated under ErbStG s. 14.
- Simplified calculation: value received less the allowance. Not modelled: the net enrichment under ErbStG s. 10 — neither deductible estate liabilities nor the EUR 15,000 deducted without proof on death for funeral and settlement costs — nor the rounding of the taxable acquisition down to a full EUR 100. The result is therefore not the taxable acquisition within the meaning of ErbStG s. 10.
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Related calculators
Neighbouring calculations: the other side of the same decision, or the step that follows.
- German flat tax on investment income — with the saver's allowance
- German inheritance and gift tax by tax class (ErbStG s. 19)
- German business property relief — standard or optional relief under ErbStG ss. 13a and 13b
- German family home exemption — inheritance and gift tax, ErbStG s. 13(1) nos. 4a to 4c
- German inheritance tax pension allowance — ErbStG s. 17 for spouses and children
- German inheritance tax relief for business assets in classes II and III (§ 19a)
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.