date | theme
24. August 2021 | Pre-inheritance and post-inheritance: inheritance tax treatment § 6 ErbStG
21. November 2022 | Gift and inheritance – material tax liability in the ErbStG
22. November 2022 | Tax exemption for business assets – this is how it is regulated by the ErbStG
27. February 2023 | Inheritance tax – general information and information (this contribution)
17. March 2024 | History of inheritance tax and gift tax in the FRG
Degree of relatives | special allowance
spouses / registered partners | EUR 256.000
Children aged 21 to 27 | EUR 10.300
Children aged 16 to 20 years | EUR 20.500
Children aged 11 to 15 years | EUR 30.700
Children aged 6 to 10 years | EUR 41,000
Children aged 0 to 5 years | EUR 52,000
Whoever acquires something from a deceased person pays in principle inheritance tax. The various tax classes, allowances, benefits or evaluation approaches granted by the legislature offer potential to save inheritance tax. In fact, options exist both before and after an inheritance tax. From the rich collection of our tax consultants and specialist lawyers specializing in inheritance and gift tax law, we create this information article on inheritance tax.
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.