Field help: Tax allowances in accordance with sections 16 and 17 of the Inheritance Tax Act (ErbStG)
Tax-free amounts according to sect. 5 of the Inheritance Tax Act (ErbStG)

Enter here the amount of the allowances according to sections 16 and 17 of the Inheritance Tax Act (ErbStG) and the tax-free amounts according to sect. 5 of the Inheritance Tax Act (ErbStG).

Tax allowances according to sect. 16 of the Inheritance Tax Act (ErbStG):

• a spouse and civil partner 500.000 Euro, children 400.000 Euro and grandchildren 200.000 Euro,
• other persons (tax class I) 100.000 Euro and other persons (tax class II) 20.000 Euro,
• other persons (tax class III) 20.000 Euro.

In addition to the allowance in accordance with sect. 16, para. 1, no. 1 of the Inheritance Tax Act (ErbStG), the surviving spouse and the surviving civil partner are granted a special pension allowance of 256.000 Euro. In the case of spouses or civil partners who are entitled to pension benefits not subject to inheritance tax on the occasion of the death of the deceased, the allowance is reduced by the net present value of these pension payments.

The tax-free amount according to sect. 5 of the Inheritance Tax Act (ErbStG)
This is a compensation claim that the spouse or civil partner could claim if the gain was not compensated according to the Civil Code (BGB).

Note: Income subject to inheritance tax is not currently included in the calculation of Lohnsteuer kompakt.