| Persons covered | Euro |
|---|---|
1: Law as of 14 December, 2010 (Annual Tax Act 2010). 2 As of 25 June 2017, taxpayers with limited tax liability have been granted a tax-free allowance up to and not exceeding the tax-free allowance granted in cases of unlimited tax liability (German Act for combating tax evasion), until 31 December 2008: 1,100 euros, 1 January 2009 to 24 June 2017: 2,000 euros. | |
| Exemptions according2 to section 16 of the Inheritance and Gift Tax Act (unrestricted tax liability) | |
| Spouse, same-sex partners (Act on Registered Partnership) | 500,000 |
| Children and step-children, children of deceased (step-) children | 400,000 |
| Children of (step-) children still alive | 200,000 |
| Other descendants of (step-) children, (adoptive) parents and ancestors (only by reasons of death) | 100,000 |
| (Adoptive) parents and ancestors (only transfer by gift), brothers and sisters, nieces, nephews, step-parents, divorced spouse, dissolved same-sex partners (Act on Registered Partnership),children-in-law, parents-in-law | 20,000 |
| Other acquirers and special purpose allotments | 20,000 |
| Special maintenance allowance in case of transfer by reason of death according to section 17 of the Inheritance and Gift Tax Act | |
| Spouse, same-sex partners (Act on Registered Partnership) | 256,000 |
| Children up to 5 years of age | 52,000 |
| older than 5 and up to 10 years | 41,000 |
| older than 10 and up to 15 years | 30,700 |
| older than 15 and up to 20 years | 20,500 |
| older than 20 and up to completion of 27 years of age | 10,300 |
As at 03 September 2012