German Estate Calculator Suite — For U.S.-Based Heirs | German American Law Center PLC · Rechtsanwaltskanzlei PECHERGerman Estate Calculator Suite: Five-module calculator for U.S.-based heirs to German estates. Assess disclaimer deadlines, net estate value, inheritance tax, U.S. reporting requirements, and accept-or-disclaim recommendation.
German American Law Center PLC · in cooperation with Rechtsanwaltskanzlei PECHER
Mandy Pecher, LL.M., MBA, Esq., Rechtsanwältin · Dual-Licensed German and U.S. Attorney
Free tool · No registration required
German Estate Calculator Suite
For U.S.-based heirs. Five connected calculators that surface the numbers behind your most important decisions — deadlines, net estate value, German inheritance tax, U.S. reporting, and a preliminary accept-or-disclaim indicator. Enter your situation once; every module updates. No data is stored server-side unless you choose to request a PDF copy of your results.
Step 1 — Deadlines running against you
Three statutory clocks start the day you learn of both the death and your status as heir. Enter that date below. Citations: § 1944 Abs. 1 BGB, § 1944 Abs. 3 BGB, § 30 ErbStG.
Step 2 — Net estate value
Estimate the net value of the German estate. All figures in euros. Under § 1922 BGB, heirs inherit assets and debts together — net value is the key input to the accept-or-disclaim decision.
Assets
Known liabilities
If this is checked, the recommendation in Step 5 adjusts to reflect asymmetric downside risk. Under § 1967 BGB, inaction presumes acceptance of debts you may not yet know about.
Step 3 — German inheritance tax estimate
Estimates the Erbschaftsteuer under §§ 15–19 ErbStG. Allowance depends on your relationship to the decedent; tax rate on the excess depends on tax class. This is an estimate, not a filing-grade calculation.
Class I — Spouse / registered partner — Allowance: €500,000 (§ 16 ErbStG)
§ 13 Abs. 1 Nr. 4 ErbStG: family home may be fully exempt when occupied by a surviving spouse or child (size limits apply for children). Do not apply this if you intend to sell or rent out the property.
Qualifying business assets may benefit from 85% (Regelverschonung) or 100% (Optionsverschonung) relief, subject to holding-period and wage-sum conditions. Treat as an indicator only — actual qualification requires detailed analysis.
§ 14 ErbStG aggregates gifts and inheritance within a rolling 10-year window. The allowance applies once across the window, not separately to each transfer.
Step 4 — U.S. reporting trigger check
German inheritance tax is a separate question from U.S. reporting obligations. Even where no U.S. tax is owed, specific forms may be mandatory. Penalties for non-filing can be substantial.
The total value you expect to ultimately receive — bank transfers, property distribution, securities.
Step 5 — Your situation at a glance
Pulls together the outputs of Steps 1–4 into a free summary and a preliminary accept-or-disclaim indicator. A full case-specific analysis of your situation is part of the €394 Initial Consultation.