DEInheritance tax · 2026
🇩🇪 Germany Inheritance Tax
Calculate your Germany inheritance tax for the 2026 tax year. Get an instant breakdown of tax bands, rates, deductions, social contributions, and your net take-home pay.
Your details
€
2026Current
Estimates only. Calculations run in your browser. This is not financial advice — confirm with a qualified adviser before acting.
Net inheritance
€55,000.00
Effective rate0.0%
Marginal rate0%
Net inheritance €55,000.00Inheritance tax €0.00
Inheritance tax breakdown
€0.00BandRateIn bandTax
Estate value€55,000.00
Inheritance tax− €0.00
Net inheritance€55,000.00
Estimates for the 2026 tax year. Last updated 2026-01-01. This is not financial advice — confirm with a qualified adviser before acting.
Important notes
- Children receive a €400,000 exemption per parent. Children under 27 may also qualify for a special care allowance (Versorgungsfreibetrag) ranging from €10,300 to €52,000 depending on age.
- Tax Class I rates apply based on the relationship "child". Germany uses three tax classes with different progressive rate schedules.
- The family home may be exempt from inheritance tax if the surviving spouse or children continue to live in it for at least 10 years (up to 200 sqm for children).
- Business assets may qualify for up to 85% or 100% relief (Verschonungsabschlag) under certain conditions, significantly reducing the taxable inheritance.
- The inheritance of €55,000 falls within the tax-free exemption of €400,000 for child beneficiaries.