Module 125 min2960 wordsFree — no account
What is relieved and by how much: qualifying assets, standard and optional relief
Dated official sources, and the contents this module links to · 1 section
Official sources
- ErbStG § 13a Tax exemption for business assets — subsections 1, 2, 5, 9 and 10 — verified on September 23, 2026
- ErbStG § 13b Relieved assets — subsections 1 to 7 and 10 — verified on September 23, 2026
- ErbStG § 37 Application of the Act — subsections 12 and 16 — verified on September 23, 2026
- ErbStG § 16 Allowances — subsection 1 — verified on September 23, 2026
- ErbStG § 19 Tax rates — subsection 1 — verified on September 23, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Personal allowance of a child (§ 16(1) no. 2 ErbStG) — 400,000 €
gesetze-im-internet.de · 2026 rules - Limit of the second rate bracket (§ 19(1) ErbStG) — 300,000 €
gesetze-im-internet.de · 2026 rules - Class I rate up to 300,000 € — 11 %
gesetze-im-internet.de · 2026 rules - Class I rate up to 6,000,000 € — 19 %
gesetze-im-internet.de · 2026 rules
Contents linked from this module
This module links to no other content.
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.