Germany Inheritance & Gift Tax Calculator 2026 (Erbschaftsteuer)
Calculate German inheritance and gift tax liabilities under the Inheritance and Gift Tax Act (ErbStG). Model statutory tax-free allowances across relationship classes (Spouse 500,000 €, Children 400,000 €, Grandchildren 200,000 €) and progressive tax rates (7% to 50%) in EUR (€).
Total Tax Liability Payable
Calculator Inputs
Total Tax Liability Payable
Statutory Tax-Free Allowance
Taxable Acquisition Base
Applied Statutory Tax Rate
Calculation Methodology
Taxable Acquisition = Net Asset Value - Statutory Allowance (§ 16 ErbStG: Class I = 100,000 € - 500,000 €, Class II & III = 20,000 €). Tax Liability = Taxable Base * Statutory Tax Rate (§ 19 ErbStG: 7% - 30% for Class I, 15% - 43% for Class II, 30% - 50% for Class III).
Important Legal & Educational Disclaimer
This tool calculates tax liabilities under Sections 15, 16, and 19 of the German ErbStG.
This calculator is designed for educational and informational purposes only based on public statutory frameworks. The outputs do not constitute binding financial, tax, or legal advice. We assume no liability for decisions made based on these estimations. Always verify with the relevant official authorities or a certified professional advisor.
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