Inheritance and gift tax: Personal allowances

	Tax-free amount (§ 16 ErbStG)	Tax bracket (§ 15 ErbStG)
for spouses and life partners	500.000 €	I
for children and grandchildren whose parents are deceased, as well as for stepchildren and adopted children	400.000 €	I
for grandchildren	200.000 €	I
for parents and grandparents on acquisition by inheritance	100.000 €	I
for parents and grandparents in the case of acquisition by gift, for siblings, children of siblings, step-parents, children-in-law, parents-in-law, divorced spouses and partners in a dissolved civil partnership	20.000 €	II
for all other recipients of a gift or inheritance	20.000 €	III

Source of the chart: Inheritance Tax and Gift Tax Act (ErbStG), § 16 Allowances

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