German accrued-gains equalisation free of inheritance tax — ErbStG s. 5
Under the default German matrimonial regime, the equalisation claim is not taxed. Where the surviving spouse inherits, the claim is worked out notionally and capped at the amount matching the tax value of the deceased's final assets; where the gain is actually equalised — after divorce, a marriage contract or disclaiming the inheritance — the claim is left out of the taxable transfer altogether.
2026 rules — verified on September 23, 2026Free, no account
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Sources and assumptions
- gesetze-im-internet.de — BGB § 1378 Abs. 1 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « Übersteigt der Zugewinn des einen Ehegatten den Zugewinn des anderen, so steht die Hälfte des Überschusses dem anderen Ehegatten als Ausgleichsforderung zu. »
Calculation assumptions
- The spouses live under the statutory community of accrued gains; for the notional claim, contractual deviations are disregarded under s. 5(1) sentence 2.
- The cap by reference to tax value (s. 5(1) sentence 5) and the reduction for exempt assets (sentence 6) are applied proportionally.
- Initial and final assets, add-backs and the tax value of the final assets are inputs. Where the regime was agreed by marriage contract, it is deemed to start on the day of the contract (sentence 4).
- The optional Franco-German regime (s. 5(3)) is not covered by this calculator.
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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.