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