The ten-year rule — what will the next gift cost?

The ten years run BACKWARDS from the latest gift: one made nine years after the previous is still aggregated, one made eleven years after is not.

2026 rules — verified on September 28, 2026Free, no account

This content is part of the path: Paying tax on inheritances and gifts· Step 8 of 10· Next step: German inheritance tax return (Erbschaftsteuererklärung)

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Sources and assumptions

gesetze-im-internet.de — ErbStG § 14 Abs. 1 Satz 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « Mehrere innerhalb von zehn Jahren von derselben Person anfallende Vermögensvorteile werden in der Weise zusammengerechnet, daß dem letzten Erwerb die früheren Erwerbe nach ihrem früheren Wert zugerechnet werden. »
gesetze-im-internet.de — ErbStG § 14 Abs. 3 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « Die durch jeden weiteren Erwerb veranlaßte Steuer darf nicht mehr betragen als 50 Prozent dieses Erwerbs. »
gesetze-im-internet.de — ErbStG § 19 Abs. 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « 75 000 | 7 | 15 | 30 | »
gesetze-im-internet.de — ErbStG § 19 Abs. 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « 300 000 | 11 | 20 | 30 | »
gesetze-im-internet.de — ErbStG § 19 Abs. 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « 600 000 | 15 | 25 | 30 | »
gesetze-im-internet.de — ErbStG § 19 Abs. 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « 6 000 000 | 19 | 30 | 30 | »
gesetze-im-internet.de — ErbStG § 19 Abs. 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « 13 000 000 | 23 | 35 | 50 | »
gesetze-im-internet.de — ErbStG § 19 Abs. 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « 26 000 000 | 27 | 40 | 50 | »
gesetze-im-internet.de — ErbStG § 19 Abs. 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « 75 000 | 7 | 15 | 30 | »
gesetze-im-internet.de — ErbStG § 19 Abs. 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « 300 000 | 11 | 20 | 30 | »
gesetze-im-internet.de — ErbStG § 19 Abs. 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « 600 000 | 15 | 25 | 30 | »
gesetze-im-internet.de — ErbStG § 19 Abs. 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « 6 000 000 | 19 | 30 | 30 | »
gesetze-im-internet.de — ErbStG § 19 Abs. 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « 13 000 000 | 23 | 35 | 50 | »
gesetze-im-internet.de — ErbStG § 19 Abs. 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « 26 000 000 | 27 | 40 | 50 | »
gesetze-im-internet.de — ErbStG § 19 Abs. 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « uber 26 000 000 | 30 | 43 | 50 | »
gesetze-im-internet.de — ErbStG § 19 Abs. 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « 75 000 | 7 | 15 | 30 | »
gesetze-im-internet.de — ErbStG § 19 Abs. 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « 300 000 | 11 | 20 | 30 | »
gesetze-im-internet.de — ErbStG § 19 Abs. 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « 600 000 | 15 | 25 | 30 | »
gesetze-im-internet.de — ErbStG § 19 Abs. 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « 6 000 000 | 19 | 30 | 30 | »
gesetze-im-internet.de — ErbStG § 19 Abs. 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « 13 000 000 | 23 | 35 | 50 | »
gesetze-im-internet.de — ErbStG § 19 Abs. 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « 26 000 000 | 27 | 40 | 50 | »
gesetze-im-internet.de — ErbStG § 19 Abs. 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « uber 26 000 000 | 30 | 43 | 50 | »
gesetze-im-internet.de — ErbStG § 19 Abs. 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « 75 000 | 7 | 15 | 30 | »
gesetze-im-internet.de — ErbStG § 19 Abs. 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « 300 000 | 11 | 20 | 30 | »
gesetze-im-internet.de — ErbStG § 19 Abs. 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « 600 000 | 15 | 25 | 30 | »
gesetze-im-internet.de — ErbStG § 19 Abs. 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « 6 000 000 | 19 | 30 | 30 | »
gesetze-im-internet.de — ErbStG § 19 Abs. 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « 13 000 000 | 23 | 35 | 50 | »
gesetze-im-internet.de — ErbStG § 19 Abs. 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « 26 000 000 | 27 | 40 | 50 | »
gesetze-im-internet.de — ErbStG § 19 Abs. 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « uber 26 000 000 | 30 | 43 | 50 | »
gesetze-im-internet.de — ErbStG § 19 Abs. 3 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « bei einem Steuersatz bis zu 30 Prozent aus der Hälfte, »
gesetze-im-internet.de — ErbStG § 19 Abs. 3 lettre a — tax year 2026, verified on September 22, 2026
Excerpt from the source : « bei einem Steuersatz bis zu 30 Prozent aus der Hälfte, »
gesetze-im-internet.de — ErbStG § 19 Abs. 3 lettre b — tax year 2026, verified on September 22, 2026
Excerpt from the source : « bei einem Steuersatz über 30 Prozent aus drei Vierteln, »
gesetze-im-internet.de — ErbStG § 10 Abs. 1 — tax year 2026, verified on September 28, 2026
Excerpt from the source : « Der steuerpflichtige Erwerb wird auf volle 100 Euro nach unten abgerundet. »

Calculation assumptions

The amounts entered are already net of the personal allowance under § 16.
All acquisitions come from the SAME person; each donor opens their own ten-year period.
Excludes the business-property reliefs of §§ 13a and 13b.

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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.