Inheritance Tax Calculator Germany

This Inheritance Tax Calculator provides a conservative, simplified estimate of possible inheritance tax in Germany – intended for a single beneficiary (one person). It does not replace tax advice and cannot fully reflect special rules. For real estate (valuation), business assets, foreign cases, compulsory portions, usufruct, legacies, conditions, or multiple heirs, actual values may differ significantly. Use the result as an orientation for magnitudes and scenario comparisons (Status: January 2026, without guarantee).

How the tool calculates: From the estate value, a "net acquisition" is first formed by deducting typical deductible items such as estate liabilities (e.g., loans), funeral costs, or other expenses. Then the calculator deducts the personal tax-free allowance based on the degree of relationship (e.g., spouse/partner $500,000, children $400,000, grandchildren $200,000, parents/grandparents in case of death $100,000, most other persons $20,000). These values are based on § 16 ErbStG. The remaining amount is the (simplified) taxable acquisition.

Optionally, you can consider the special maintenance allowance (§ 17 ErbStG). For spouses/partners, this is fundamentally $256,000. For children, there is an age scale (up to 5 years $52,000, to 10 years $41,000, to 15 years $30,700, to 20 years $20,500, to 27 years $10,300). Important: In practice, this allowance is reduced by certain tax-free survivor benefits (e.g., widow's or orphan's pensions). This reduction is not reflected in the calculator – therefore use the option conservatively or leave it out if survivor benefits are expected.

The calculator applies the tax tariff according to Tax Class I, II, or III to the taxable acquisition (percentages according to § 19 ErbStG). The tariff is a stepped tariff: Depending on the amount, a percentage applies to the entire assessment basis. To avoid jumping effects at value thresholds, you can activate the hardship provision (simplified application of § 19 (3) ErbStG).

Prior acquisitions within 10 years: If you enter earlier inheritances/gifts, the calculator uses a pragmatic approximation according to the addition principle: Tax on "Prior acquisition + current taxable acquisition" minus tax on the prior acquisition. For this to fit, the prior acquisition should be understood as an already taxable amount (after allowances at that time). Valuation dates, tax exemptions, and taxes already paid may differ in individual cases.

Tips for realistic inputs: Estimate values rather conservatively, do not round too small, and only state debts/costs if you can plausibly prove them. Calculate two variants (optimistic/conservative) in case of uncertainty and use the difference as a buffer. The calculator rounds results to full USD and displays the most important intermediate steps transparently.

Data Privacy: All inputs remain in your browser. No data is transmitted to a server and nothing is stored.

FAQ

1. Why is the result only an estimate? Because valuations and special exemptions (family home, business assets, foreign cases) can strongly change the result.
2. Which values does the calculator use? Allowances according to § 16 ErbStG, tax rates according to § 19 ErbStG; optionally maintenance allowance according to § 17 ErbStG.
3. What about the family home? Under certain conditions, it can be tax-free (owner-occupation and deadlines). This exemption is not included here.
4. I only inherit a share – what then? Calculate with your share of the estate value and only deduct the proportional debts/costs.
5. Multiple heirs – how do I proceed? Allowances and tariffs apply per person. Divide the estate roughly and calculate separately for each person.
6. Why are there three tax classes? They depend on the degree of relationship and have nothing to do with income tax classes.
7. Which tax class does the calculator choose? The selection is made via the degree of relationship; you can manually override the tax class if needed.
8. Can I use allowances multiple times? For gifts, allowances may be available again after 10 years. Details depend on the process.
9. Why does the tax sometimes jump? Because of the stepped tariff. The hardship provision can dampen jumps but does not map every constellation exactly.
10. What do I do with the result? Use it for scenario comparisons, budget planning, and as preparation for consultation or reporting to the tax office.