Last updated: 15 Nov 2025
Germany–Switzerland Inheritance: Examples & Calculations
Step-by-step computations for typical Germany–Switzerland estates. We show allowances, tax classes and rates, §21 ErbStG foreign-tax credits, and where family-home or business reliefs apply. Use together with our German Inheritance Tax Calculator.
- Example 1 — German-domiciled decedent; child inherits Swiss portfolio + DE home
- Example 2 — Swiss-domiciled decedent; spouse in Germany inherits CH home + DE brokerage
- Example 3 — Business shares with §13a/13b relief and §21 credit on Swiss securities
- Example 4 — Family-home exemption for child (200 m² cap)
- Computation tips & quick formulas
- Next steps & templates
Example 1 — German-domiciled decedent; child inherits Swiss portfolio + DE home
Facts: Decedent domiciled in Germany. Sole heir is an adult child (Class I). Assets at death:
- Swiss securities portfolio: €900,000 (Swiss-situs)
- German owner-occupied home (not used by heir post-death): €600,000
- Estate debts / costs (lump sum chosen): €10,000
- No prior gifts in last 10 years.
| Step | Calculation | Result |
|---|---|---|
| Gross acquisition | €900,000 + €600,000 | €1,500,000 |
| Less deductions (debts/costs) | €1,500,000 − €10,000 | €1,490,000 |
| Less allowance (child) | €1,490,000 − €400,000 | €1,090,000 taxable base |
| Rate (Class I) | €1,090,000 ⇒ bracket ≤ €6,000,000 → 19% | German tax on total: €207,100 |
Check: €1,090,000 × 0.19 = €207,100.
§21 ErbStG credit (Swiss securities slice)
Foreign slice = Swiss portfolio €900,000. We attribute German tax proportionally to the foreign slice:
| Item | Calc | Result |
|---|---|---|
| Foreign slice proportion | €900,000 / €1,500,000 | 60.00% |
| German tax attributable to foreign slice | €207,100 × 60% | €124,260 (credit ceiling) |
| Swiss inheritance tax paid on portfolio | assume €100,000 equivalent | €100,000 |
| Credit allowed in Germany | min(€100,000, €124,260) | €100,000 |
| German tax payable after credit | €207,100 − €100,000 | €107,100 |
If the child were to self-occupy the home for 10 years, the family-home exemption could reduce the German base further. See Example 4.
Example 2 — Swiss-domiciled decedent; spouse in Germany inherits CH home + DE brokerage
Facts: Decedent domiciled in Switzerland (canton with inheritance tax for descendants). Surviving spouse lives in Germany (Class I). Assets:
- Swiss family home: €750,000 (Swiss-situs)
- German brokerage account: €250,000
- No debts; no prior gifts.
| Step | Calc | Result |
|---|---|---|
| Gross acquisition | €750,000 + €250,000 | €1,000,000 |
| Allowance (spouse) | €1,000,000 − €500,000 | €500,000 taxable base |
| Rate (Class I) | €500,000 ⇒ bracket ≤ €600,000 → 15% | German tax on total: €75,000 |
Check: €500,000 × 0.15 = €75,000.
§21 credit on Swiss home slice
| Item | Calc | Result |
|---|---|---|
| Foreign slice proportion | €750,000 / €1,000,000 | 75.00% |
| German tax attributable to Swiss slice | €75,000 × 75% | €56,250 |
| Swiss inheritance tax paid on the house | assume €40,000 | €40,000 |
| Credit allowed | min(€40,000, €56,250) | €40,000 |
| German tax payable | €75,000 − €40,000 | €35,000 |
Example 3 — Business shares with §13a/13b relief and §21 credit on Swiss securities
Facts: Child (Class I) inherits:
- Shares in a qualifying German family company: €1,600,000 (eligible for 85% relief)
- Swiss securities portfolio: €400,000
- No debts; no prior gifts.
| Step | Calc | Result |
|---|---|---|
| Gross acquisition | €1,600,000 + €400,000 | €2,000,000 |
| Apply business relief (85%) | €1,600,000 × 15% taxable | €240,000 taxable portion |
| Adjusted gross for ErbSt | €240,000 (business taxable part) + €400,000 (Swiss) | €640,000 |
| Allowance (child) | €640,000 − €400,000 | €240,000 taxable base |
| Rate (Class I) | €240,000 ⇒ bracket ≤ €300,000 → 11% | German tax on total: €26,400 |
Check: €240,000 × 0.11 = €26,400.
§21 credit for Swiss securities slice
| Item | Calc | Result |
|---|---|---|
| Foreign slice proportion (by gross before allowance) | €400,000 / €2,000,000 | 20.00% |
| German tax attributable to Swiss slice | €26,400 × 20% | €5,280 |
| Swiss inheritance tax on those securities | assume €10,000 | €10,000 |
| Credit allowed | min(€10,000, €5,280) | €5,280 |
| German tax payable | €26,400 − €5,280 | €21,120 |
If the 100% option relief were available and conditions met, the company portion could be fully exempt—re-run with our calculator.
Example 4 — Family-home exemption for child (200 m² cap)
Facts: Child inherits German family home (living space 220 m², value €800,000) and commits to own use for ≥10 years. No other assets, no debts.
| Step | Calc | Result |
|---|---|---|
| Tax-free portion | 200 m² / 220 m² × €800,000 | ≈ €727,273 exempt |
| Taxable residue | €800,000 − €727,273 | ≈ €72,727 |
| Allowance (child) | €72,727 − €400,000 | Residual €0 → no German tax |
If self-use stops within the holding period, the exemption may be clawed back. Plan occupancy and fallbacks.
Computation tips & quick formulas
- German taxable base = (Gross assets after specific reliefs) − (personal allowance) − (deductions).
- Rate = single rate from the class I/II/III table for the entire taxable base (not marginal).
- German tax attributable to foreign slice (proxy) = (Total German tax) × (Foreign gross slice ÷ Total gross). Document your method in the §21 memo.
- Credit allowed = min(Foreign death tax paid on the slice, German tax attributable to that slice).
- Keep a bridge memo from Swiss market value → German values (BewG, reliefs) for each asset.
Next steps & templates
Run your numbers
Use our calculator for allowances and rate bands. Then build a §21 worksheet per country and, if needed, per canton.
Templates & services
Get the editable credit worksheets, reconciliation memo, and bilingual checklists.
Also see: Real estate & business · Executor · Trusts & foundations