Work out German inheritance 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 inheritance tax follows the Inheritance and Gift Tax Act (ErbStG). How much tax is due depends on three things: the value of the inheritance, your relationship to the deceased and the personal tax-free allowance that follows from it. Spouses have 500,000 euros tax-free, children 400,000, grandchildren 200,000, parents and grandparents 100,000, and more distant or unrelated heirs only 20,000. Only the portion above the allowance is taxed, and the rate rises with the tax class and the size of the acquisition.
The calculation runs entirely locally in your browser, in pure JavaScript - nothing is uploaded and nothing is stored. The personal allowance is subtracted from the value of the inheritance; the rest is the taxable acquisition. The rate for the matching band is applied to it - in the German tariff the rate applies to the whole taxable acquisition, not in marginal slices. Just above a value threshold the hardship adjustment under section 19(3) softens the jump, so narrowly exceeding a threshold does not cost disproportionately more. Change the value or relationship and everything updates instantly.
An honest note: this is a model-based estimate of the standard case, not tax advice. It accounts for the personal allowance and the tariff including the hardship adjustment. It does not model special cases such as the pension allowance for spouses and children, the exemption for an owner-occupied family home, relief for business assets, or the aggregation of several acquisitions within ten years. The calculator applies to Germany only; other countries have their own rules. 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 the standard case under the ErbStG (personal allowance + the section 19 tariff including the hardship adjustment). Not modelled: the pension allowance, the family-home exemption, business assets, or aggregating several acquisitions within ten years. Applies to Germany only. Not tax advice - the tax office or a tax adviser is authoritative.
No. The calculation runs entirely locally in the browser (pure JavaScript); nothing is sent or stored.
It depends on the relationship: 500,000 euros for spouses, 400,000 for children, 200,000 for grandchildren, 100,000 for parents and grandparents, 20,000 for everyone else.
The allowance is deducted first, and just above a threshold the hardship adjustment (section 19(3)) caps the jump in tax. So the tax can be lower than acquisition times the headline rate.
No. The calculator covers the standard case. The pension allowance, family-home exemption and business-asset relief are not included and can reduce the tax further.
No. It uses the German ErbStG. Other countries have their own allowances and rates.