Which tax class applies to whom?
Inheritance tax and gift tax are levied according to three tax classes. The respective tax category depends on the ratio of the purchaser to the testator or donor:
Tax class I
It applies to the spouse, partner, children (marital and illegitimate children, adopted children, stepchildren, but not foster children), grandchildren and great-grandchildren, as well as parents and grandparents in the event of death.
Tax class II
It applies to parents and parents - insofar as they are not members of tax class I -, siblings, siblings, siblings, step-parents, in-laws, children-in-law, divorced spouses and the life partners of a suspended civil partnership.
Tax class III
It applies to all other purchasers
