German Inheritance Tax - Update 2017

The General Tax free allowance

The general tax allowance depends on the familial relationship between deceased and beneficiary. In case of unlimited tax liability - the following tax free allowances apply:

Beneficiary is ...

Amount in EUR

the spouse of the deceased

500.000

divorced spouse

20 000

a registered same sex partner

500.000

a child of the deceased (including step-children)

400 000

a child of a predeceased child of the deceased

400 000

a child of living children of the deceased

200 000

other offspring of a living child of the deceased100 000

a parent or an other ascendant

100,000

a sibling (sister or brother) of the deceased

20,000

a niece and nephew of the deceased

20,000

a step-parent of the deceased

20,000

a parents-in-law of the deceased

20,000

a daughters-in-law or son-in-law of the deceased

20,000

an other person

20,000

Jan-Hendrik Frank