Module 118 min2168 wordsFree — no account
Tax class, allowance, and the clock that runs ten years
Dated official sources, and the contents this module links to · 1 section
Official sources
- Inheritance and Gift Tax Act section 15, tax classes — subsection 1, classes I to III — verified on September 22, 2026
- Inheritance and Gift Tax Act section 16, allowances — subsections 1 and 2 — verified on September 22, 2026
- Inheritance and Gift Tax Act section 14, taking earlier acquisitions into account — subsection 1 — verified on September 22, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Spouse and registered partner — 500,000 €
gesetze-im-internet.de · 2026 rules - Children and stepchildren, per child — 400,000 €
gesetze-im-internet.de · 2026 rules - Grandchild with a living parent — 200,000 €
gesetze-im-internet.de · 2026 rules - Other persons of class I — 100,000 €
gesetze-im-internet.de · 2026 rules - Classes II and III — 20,000 €
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.