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Public finance & taxes

Inheritance and gift tax statistics

Tax rates (as of 01 January, 2010)1
Tax rates according to section 19 of the Inheritance and Gift Tax Act
Value of the taxable transfer in
euro up to (inclusive)2
Percentage rate in tax class
IIIIII
1 Law as of 01 January, 2010 (Growth Acceleration Act).
2 Section 19 sub­section 3 of the Inheri­tance and Gift Tax Act contains a hard­ship clause speci­fying that, where a taxable transfer size class is excee­ded, the additi­onal tax is limited to the additi­onal transfer. For example, a taxable transfer of tax class I amoun­ting to Euro 300,800 (law as of 01 January, 2009) is not taxed at 15% but only at 11% up to the value limit. Only the additi­onal transfer, id est the amount excee­ding the previous size class (Euro 800), is taxed at 50%. The tax­payer thus "saves" taxes total­ling Euro 11,720.
75,00071530
300,000112030
600,000152530
6,000,000193030
13,000,000233550
26,000,000274050
over 26,000,000304350

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