Computing German inheritance and gift tax
One statute for two events: tax class and allowance decide together, from 500,000 € for a spouse down to 20,000 € in classes II and III. Above them sits the ten-year rule in section 14, which aggregates earlier acquisitions at their EARLIER value — the real planning rule. The second module covers the tariff in section 19: a full-amount tariff in which the rate applies to the WHOLE acquisition, together with the hardship adjustment that cushions the jump at every value band. Two modules with case studies worked on the statute itself.
Intermediate2 modules37 minModule 1 free to read
2026 rules — verified on September 22, 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 A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Paying tax on inheritances and gifts· Step 2 of 10· Next step: Usufruct and lifetime transfer of property in Germany
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- determine the three tax classes of section 15 from the family relationship
- assign the personal allowance of each class
- apply the ten-year rule of section 14 to several acquisitions
- recognise when parents fall into class I and when into class II
- read the rate off from the value band and the tax class
- explain why the rate is applied to the WHOLE acquisition
- apply the hardship adjustment in section 19(3)
- distinguish the two ratios by which it is capped
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 118 minFree — no accountTax class, allowance, and the clock that runs ten yearsWhat you will be able to do
- determine the three tax classes of section 15 from the family relationship
- assign the personal allowance of each class
- apply the ten-year rule of section 14 to several acquisitions
- recognise when parents fall into class I and when into class II
- Module 219 minIncluded in the full courseThe rate applies to the whole acquisition — and what follows from thatWhat you will be able to do
- read the rate off from the value band and the tax class
- explain why the rate is applied to the WHOLE acquisition
- apply the hardship adjustment in section 19(3)
- distinguish the two ratios by which it is capped
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 (3)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (3)
- 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.