Country tax profile · 2026
Germany inheritance tax
Applies
inheritance & estate tax
How Germany taxes inheritance
Inheritance/gift tax 7-50% by tax class Class I: spouse €500,000 allowance, each child €400,000; rates 7-30% within class
Compiled by MyNomadWorld for Germany and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Germany compares
141 of 197 countries we track have no inheritance or estate tax. Germany is not one of them.
Who is a tax resident of Germany?
Residence (Wohnsitz) or habitual abode in Germany (>6 months / 183 days) → unlimited worldwide tax liability.
Related Germany taxes
Moving to Germany?
Get matched with a vetted Germany tax & immigration advisor who handles residency and the exit from your current country.
See advisors →Germany inheritance tax FAQ
What is the inheritance tax rate in Germany?
Inheritance/gift tax 7-50% by tax class Class I: spouse €500,000 allowance, each child €400,000; rates 7-30% within class