Inheriting or gifting a German business: the relief
Whoever inherits or receives a business as a gift often pays only a fraction of the German inheritance tax: 85 percent stays exempt under the standard relief, 100 percent under the optional full relief, plus a deduction of 150,000 €. In return, a payroll and a holding period of five or seven years apply. The second module covers the pro-rata loss on a breach, acquisitions above 26 million euros, the rate cap and the deferral. Two modules, each with a fully worked case study.
Advanced2 modules49 minModule 1 free to read
2026 rules — verified on September 23, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- distinguish the three kinds of assets eligible under § 13b(1) ErbStG, including the minimum holding in a corporation
- recognise administrative assets and work out, in outline, the relieved part of a business
- compare the standard relief and the optional full relief with their percentages and entry conditions
- calculate the deduction for smaller acquisitions, including how it tapers
- work through the tax on a concrete acquisition under both relief routes
- apply the payroll rule with its periods and the minimum payroll totals by business size
- recognise harmful events within the holding period, including excess withdrawals
- calculate the pro-rata loss of relief after a breach
- distinguish, in outline, tapering and the needs test for acquisitions above 26 million euros
- place the rate cap and the deferral as additional reliefs
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 125 minFree — no accountWhat is relieved and by how much: qualifying assets, standard and optional reliefWhat you will be able to do
- distinguish the three kinds of assets eligible under § 13b(1) ErbStG, including the minimum holding in a corporation
- recognise administrative assets and work out, in outline, the relieved part of a business
- compare the standard relief and the optional full relief with their percentages and entry conditions
- calculate the deduction for smaller acquisitions, including how it tapers
- work through the tax on a concrete acquisition under both relief routes
- Module 225 minIncluded in the full courseKeeping the relief: payroll, holding period, large acquisitions, rate cap and deferralWhat you will be able to do
- apply the payroll rule with its periods and the minimum payroll totals by business size
- recognise harmful events within the holding period, including excess withdrawals
- calculate the pro-rata loss of relief after a breach
- distinguish, in outline, tapering and the needs test for acquisitions above 26 million euros
- place the rate cap and the deferral as additional reliefs
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (13)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (13)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.