According to § 19 (1) of the German inheritance tax act the tax rates of the German inheritance tax are as follows for death after 1.1.2010:
Taxable acquisition (§ 10) | Tax rate in every tax class | ||
I | II | III | |
75 000 | 7 | 15 | 30 |
300 000 | 11 | 20 | 30 |
600 000 | 15 | 25 | 30 |
6 000 000 | 19 | 30 | 30 |
13 000 000 | 23 | 35 | 50 |
26 000 000 | 27 | 40 | 50 |
über 26 000 000 | 30 | 43 | 50 |
The tax class is determined by the family relation between the decedent and the heir / beneficiary:
Beneficiary is ... | Tax Class |
The spouse of the deceased | I |
Divorced spouse | II |
Registered same sex partner | I |
Children of the deceased (including step-children) | I |
Children of a predeceased child the deceased | I |
Offspring of living children of the deceased | I |
Parents and other ascendants (acquisitions mortis causae) | I |
Siblings of the deceased | II |
Nieces and nephews | II |
Step-parents | II |
Parents-in-law | II |
Daughters-in-law and sons-in-law | II |
All other recepients | III |
