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
Datos y Parámetros
Total Tax Liability Payable
Statutory Tax-Free Allowance
Taxable Acquisition Base
Applied Statutory Tax Rate
Metodología de Cálculo
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).
Aviso Legal e Informativo
This tool calculates tax liabilities under Sections 15, 16, and 19 of the German ErbStG.
Esta calculadora es para fines educativos e informativos. Los resultados no constituyen asesoramiento financiero, fiscal o legal vinculante.
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