Work out German gift tax locally by tax class, tax-free allowance and rate - no upload, in your browser.
No. Everything runs in your browser - your file never leaves your device. How this is verifiable
German gift tax follows the same law and the same tariff as inheritance tax (ErbStG). The personal allowances are identical too: 500,000 euros for spouses, 400,000 for children, 200,000 for grandchildren and 20,000 for distant or unrelated recipients. One important difference: for a gift, parents and grandparents fall into tax class II with only a 20,000 euro allowance, whereas on inheritance they are in the more favourable class I. Only the value above the allowance is taxed.
The calculation runs entirely locally in your browser, in pure JavaScript - nothing is uploaded and nothing is stored. The allowance is subtracted from the value of the gift; the matching band rate, which applies to the whole amount, is applied to the taxable remainder. Above a threshold the hardship adjustment under section 19(3) softens the jump. The special feature of gifts: the allowance is available again every ten years - giving early and at intervals lets you use it more than once.
An honest note: this is a model-based estimate of the standard case of a single gift, not tax advice. The calculator covers one gift with its allowance and the tariff including the hardship adjustment. It does not model the aggregation of several gifts within ten years, business-asset relief or other special cases. The calculator applies to Germany only. For a binding calculation, consult a tax adviser or the tax office.
| Input formats | Form inputs (no file) |
|---|---|
| Processing | Locally in your browser (JavaScript) |
| File upload | None |
Limitations: A model-based estimate of a single gift under the ErbStG (allowance + the section 19 tariff including the hardship adjustment; parents/grandparents in class II). Not modelled: aggregating several gifts within ten years, business assets or other special cases. The allowance is available again every ten years. Applies to Germany only. Not tax advice.
No. The calculation runs entirely locally in the browser (pure JavaScript); nothing is sent or stored.
The tariff and allowances are the same, but for a gift parents and grandparents fall into tax class II (20,000 instead of 100,000 euros). Also, the allowance is available again every ten years.
Again every ten years. Several gifts within ten years are aggregated, however - this calculator does not model that for a single gift.
No. The calculator covers the standard case of a single gift; business-asset relief and other special rules are not included.
No. It uses the German ErbStG. Other countries have their own allowances and rates.