Does the 10-year rule apply to lifetime gifts in Germany?

Yes, under § 14 ErbStG, the entire statutory tax-free gift allowance refreshes every 10 calendar years.

Is the family home exempt from inheritance tax in Germany?

Yes, surviving spouses and children can inherit a family home tax-free if they live in it as their primary residence for at least 10 continuous years (capped at 200 sqm for children).

ドイツ2026年最新版金融・投資

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 (€).

投資収益率資産管理・遺産所得税・累進課税

計算結果

Erbschaftsteuer Amount Eur

€27,500

入力パラメータ

Total Estate or Gift Value

€

クイック選択:

Relationship to Deceased/Donor

Erbschaftsteuer Amount Eur

€27,500

Gesetzlicher Freibetrag Eur

€400,000

Steuerpflichtiger Erwerb Eur

€250,000

Angewandter Steuersatz Percent

11 %

This tool calculates tax liabilities under Sections 15, 16, and 19 of the German ErbStG.

本計算機は、一般的な財務試算、計画および参考を目的とした数学的モデルです。算出結果はお客様の入力値および標準計算式に基づくものであり、拘束力のある金融・税務・投資の助言を構成するものではありません。財務上の決定を行う前に、必ず専門家にご相談ください。

Official Statute: Erbschaftsteuer- und Schenkungsteuergesetz (ErbStG §§ 15, 16, 19 - Steuerklassen I-III, Freibeträge & Steuertarife)Last Verified: 2026-08-31

計算方法と根拠

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).

よくある質問 (FAQ)

Statutory allowances every 10 years are: 500,000 € for spouses/partners, 400,000 € for each child per parent, 200,000 € for grandchildren, 100,000 € for parents (inheritance only), and 20,000 € for siblings and third parties.