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German inheritance tax relief for business assets in classes II and III (§ 19a)

For the share attributable to the favoured assets, the tax of the recipient's actual class is compared with the class I tax, and the whole difference is deducted as relief. On the favoured assets, a nephew therefore pays tax at the class I rates, computed on his own taxable acquisition (after his own allowance).

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Sources and assumptions

Calculation assumptions

  • The value of the favoured assets after §§ 13a or 13c and the total acquisition are both entered net of the related debts; they are not calculated here.
  • The statute prescribes no rounding for the apportionment under § 19a (3): each share is rounded to the nearest cent.
  • The favoured assets need not be passed on to a third party under a disposition, nor to a co-heir on dividing the estate (§ 19a (2) sentences 2 and 3).

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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.