What is the tax-free allowance for gifts?

Personal allowances apply depending on the family relationship:

• For the spouse 500.000 Euro
• For the partner 500.000 Euro
• For children and stepchildren 400.000 Euro each
• For children of deceased children and stepchildren 400.000 Euro each
• For grandchildren 200.000 Euro each and
• For the other persons of tax class I: 100.000 Euro each
• For persons of tax class II: 20.000 Euro each
• For persons of tax class III: 20.000 Euro each